Below is a simple to follow summary of the taxation rates applicable to your SMSF: Income Type
No Pension
Pension Commenced
Income
15%
0%
Capital Gains - Asset Owned Under 12 Months
15%
0%
Capital Gains - Asset Owned Over 12 Months
10%
0%
Employer Super Contributions
15%
15%
Personal Contributions - Tax Deduction Claimed
15%
15%
Personal Contributions - No Deduction Claimed
0%
0%