2026年联邦预算税务更新对联邦政府此前公布的多项重要税务改革方案进行了调整。联邦预算于2026年5月12日公布，其中包括资本利得税（CGT）、自由裁定信托（Discretionary Trust）及自管养老金基金（SMSF）等多项重大改革。

预算公布后，政府根据企业、税务专业人士及行业团体的反馈，对部分重要提案进行了修订。因此，本次2026年联邦预算税务更新，为纳税人、投资者、企业主及信托受托人在未来税务规划方面提供了重要参考。

联邦预算税务更新：资本利得税（CGT）

本次预算中最受关注的改革之一，是拟调整现行的50%资本利得税折扣（CGT Discount）。

根据原提案，个人及信托未来将不再适用50%的CGT折扣，而改为采用资本利得指数化（Indexation）制度。同时，自2027年7月1日起（有限例外情况除外），资本利得还将适用最低30%的税率。

目前，政府已进一步宣布推出创新企业资本利得税优惠（Innovative Business CGT Concession），旨在鼓励更多资金投资澳洲初创企业。

符合资格的投资者、创始人及员工持股计划（ESS）参与者，未来仍有机会继续享有50%的CGT折扣。政府亦已发布咨询文件，就该优惠制度的具体运作方式征求意见。

此外，小型企业亦将受惠于另一项改革建议。

自2027年7月1日起，适用于**50% Active Asset Reduction（50%活跃资产减免）**的小型企业营业额门槛，将由目前的200万澳元提高至1,000万澳元。

不过，其余三项小型企业CGT优惠将维持不变，包括：

• 15年免税优惠（15-Year Exemption）
• 退休豁免（Retirement Exemption）
• 小型企业递延优惠（Small Business Rollover）

这些优惠仍继续适用现行200万澳元营业额测试。不过，即使营业额超过200万澳元，只要符合现行600万澳元净资产价值测试（Net Asset Value Test），企业仍可能符合相关优惠资格。

联邦预算税务更新：自由裁定信托（Discretionary Trust）

原预算提案建议，自2028年7月1日起，自由裁定信托适用最低30%的税率。

根据原方案，许多遗嘱信托（Testamentary Trust）亦会受到新规则影响。

现时，政府已调整有关政策，计划豁免所有真正为遗产继承目的而设立的遗嘱信托（Genuine Testamentary Trust）。

不过，该豁免仅适用于来自已故人士遗产资产所产生的收入。

此外，对于2028年7月1日或之后设立的遗嘱自由裁定信托（Testamentary Discretionary Trust），若希望享有豁免资格，则其受益人仅可包括自然人及免所得税实体（Income Tax-Exempt Entities）。

联邦预算税务更新：SMSF（自管养老金基金）

政府亦宣布对自管养老金基金（SMSF）相关规定作出调整。

其中一项重要改革涉及SMSF借款规则。

根据拟议改革，SMSF未来将不得再透过**有限追索借款安排（Limited Recourse Borrowing Arrangement，LRBA）**购买住宅物业（Residential Property）。

现有的LRBA借款预计将适用祖父条款（Grandfathering Provisions），因此不会受到新规定影响。

然而，当新法正式实施后，SMSF将不能再透过LRBA为购买住宅物业进行新的借款安排。

接下来应该怎么做？

上述税务改革建议可能影响投资决策、企业架构、遗产规划以及退休金策略。

虽然政府已针对多项措施进行了修订，但在相关法案正式通过国会之前，未来仍可能进一步调整。

如果您拥有企业、通过信托进行投资，或管理自管养老金基金（SMSF），现在正是检视自身税务安排的良好时机。及早了解拟议规则，有助于提前规划并降低未来潜在影响。

我们将持续关注相关立法进展，并在有进一步消息时第一时间提供最新资讯。

如您希望了解上述改革对您个人、企业或SMSF可能产生的影响，欢迎随时联系我们的专业团队。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Robert Liu @ Pitt Martin Tax

随着 2026–27 财政年度正式展开，自管养老金基金（SMSF）受托人应尽早检视基金运作及合规情况，为新一年度做好准备。许多与 SMSF 相关的重要调整已于 2026 年 7 月 1 日正式生效，包括转移余额上限（Transfer Balance Cap）、缴款上限、Super 支付制度及 Division 296 等重大变化。

及早完成年度检查，不仅能够降低年终报税及审计压力，也有助于避免违规风险，并为退休及税务规划争取更多选择空间。

以下是 2026–27 财年每位 SMSF 受托人都应重点关注的七个事项。

1. 检视转移余额上限及退休养老金规划

转移余额上限提高至 210 万澳元

自 2026 年 7 月 1 日起，一般转移余额上限由 200 万澳元提高至 210 万澳元。

对于已经开始领取退休养老金（Account-Based Pension）的成员，应确认是否有资格获得个人转移余额上限的指数调整（Personal Transfer Balance Cap Indexation）。尤其是过去几年已开始领取养老金的成员，每个人可获得的调整额度都可能不同。

虽然澳洲税务局（ATO）会自动计算每位成员的个人转移余额上限 ，但前提是所有转移余额账户（Transfer Balance Account，TBA）事件已经完成申报。因此，如养老金设立、养老金转换（Commutation）等事项发生于 2026 年 6 月 30 日之前，应尽快完成申报，以确保个人转移余额上限能正确计算。

检视传统养老金（Legacy Pension）是否适合转换

目前允许退出部分传统养老金的五年过渡措施，适用于 2024 年 12 月 7 日至 2029 年 12 月 6 日。

如果基金持有：

• 终身养老金（Lifetime Pension）
• 预期寿命养老金（Life Expectancy Pension）
• 市场挂钩养老金（Market-linked Pension）

受托人应先确认信托契约（Trust Deed）是否允许相关安排，并综合考虑 Division 296 新税制、养老金转换要求及整体退休规划，再决定是否进行调整。

2. 更新缴款策略

年度缴款上限提高

自 2026–27 财年开始：

项目	新上限
税前优惠性缴款（Concessional Contributions）	32,500 澳元
税后非优惠性缴款（Non-concessional Contributions）	130,000 澳元

不过，并非所有成员都可以进行税后缴款。

是否符合资格，仍取决于成员截至 2026 年 6 月 30 日 的总养老金余额（Total Superannuation Balance，TSB）是否低于 210 万澳元。

因此，在安排全年缴款前，应先确认成员的总养老金余额，以避免超额缴款产生额外税务。

提前使用规则更新

由于税后缴款上限提高，因此提前使用规则（Bring-forward Rule）的最高额度亦由 360,000 澳元提高至 390,000 澳元。

不过需特别留意：

如果成员已于 2024–25 或 2025–26 财年启动提前使用规则，并不会自动获得新的 390,000 澳元额度。

因此，计划使用该规则前，应先确认成员截至 2026 年 6 月 30 日的总养老金余额及适用的新资格门槛。

3. 确保养老金符合规定，避免影响免税养老金收入（Exempt Current Pension Income）

最低养老金必须按时支付

领取退休养老金的成员，每年都必须达到法定最低提款金额。

若未于财政年度结束前支付最低金额，可能导致：

• 养老金资格受到影响；
• 基金失去免税养老金收入的税务优惠。

过渡性退休收入流（Transition to Retirement Income Stream）成员应注意提款限制

若成员领取的是过渡性退休收入流（TRIS），全年提款金额必须同时符合：

• 最低提款要求；
• 不超过账户余额 10% 的最高提款限制。

此外，当成员于 2026–27 财年内年满 65 岁时，TRIS 将自动进入退休阶段（Retirement Phase），并可能影响其转移余额上限。

建议在达到 65 岁前先咨询专业顾问，以便提前规划。

正确办理养老金行政程序

养老金设立（Commencement）及转换（Commutation）均应按照规定程序办理。

若行政程序出现错误，可能导致：

• 额外转移余额账户（Transfer Balance Account，TBA）事件；
• 不必要的税务后果；
• ATO 资料错误。

因此，应确保所有 TBA 事项均按时向 ATO 完成申报。

4. 检视关联方贷款（Related-party Loan）

若 SMSF 存在关联方借款安排，应重新检视是否仍符合 ATO《PCG 2016/5》安全港（Safe Harbour）要求，包括：

• 利率
• 贷款期限
• 商业贷款条件
• 最低还款金额

安全港利率提高

随着澳洲储备银行现金利率上升，2026–27 财年的安全港利率调整为：

贷款类型	利率
房地产贷款	9.35%
上市证券贷款	11.35%

受托人应重新计算最低还款金额，确保贷款持续符合安全港要求。

5. 检视 Payroll 及 Super 缴款流程

SMSF 必须具备新支付平台（New Payments Platform）收款能力

自 2026 年 7 月 1 日起，雇主及养老金基金均须能够透过新支付平台进行付款。

因此，受托人应确认基金银行账户已支持：

• Osko
• PayID
• 其他获认可的 NPP 支付方式

避免未来 Super 缴款失败。

留意成员验证请求（Member Verification Request）

未来雇主在支付退休金前，将开始发送成员验证请求，确认 SMSF 是否可接受雇主缴款。

由于 SuperStream 信息通常发送至基金会计师或管理员的平台，因此成员应于雇主准备付款前，通知 SMSF 顾问，以便及时处理相关验证请求。

关联员工（Closely Held Employees）应特别留意

若基金接收关联员工的雇主退休金，应确认：

• 是否符合 SuperStream 豁免；
• Payroll 系统是否符合最新规定。

此外，若 SMSF 年度申报（SMSF Annual Return）未按时提交，ATO 有权将基金移除 SMSF Lookup 名单。

一旦基金被移除，雇主将无法继续缴纳法定退休金，直至基金恢复合规状态。

6. 提前规划 Division 296

2026–27 财年开始实施 Division 296 的过渡安排。

相关规定将依据成员 截至 2027 年 6 月 30 日的总养老金余额（Total Superannuation Balance） 判断是否适用。

受托人应评估是否采用 2026 年 6 月 30 日市场价值作为 Division 296 成本基础（Cost Base）。

虽然此项选择可于提交 2027 年 SMSF 年度申报前决定，但由于将影响基金所有符合资格资产未来的：

• 资本利得（Capital Gains）
• 资本亏损（Capital Losses）
• Division 296 税务计算

因此，建议在作出决定前先取得专业税务意见。

7. 完成年度行政管理工作

检视受托人架构

若基金目前采用个人受托人（Individual Trustee），可考虑是否转换为公司受托人（Corporate Trustee）。

对于大部分 SMSF 而言，公司受托人通常具有较佳的资产管理、继承安排及行政便利性。

若进行结构调整，应于规定期限内向：

• 澳洲税务局（ATO）
• 澳洲证券及投资委员会（ASIC）
• 其他相关机构

完成更新。

保存完整文件纪录

受托人应妥善保存以下资料：

• 受托人决议（Trustee Resolution）
• 市场估值文件
• 缴款纪录
• 选择文件（Election 文件）
• 雇主通讯纪录
• 各项重大交易资料

完整纪录不仅有助于年度审计，也能在 ATO 查核时提供充分证明。

总结

2026–27 财年对于 SMSF 而言出现了不少重要变化，包括：

• 转移余额上限提高至 210 万澳元；
• 缴款上限（Contribution Caps）全面提高；
• 提前使用规则（Bring-forward Rule）更新；
• 新支付平台（New Payments Platform）与成员验证请求（Member Verification Request）正式实施；
• 安全港利率上调；
• Division 296 过渡规则开始生效。

及早完成年度检查，有助于降低合规风险、减少年终压力，并让退休及税务规划拥有更多主动权。

如果您希望确认自己的 SMSF 是否已符合最新规定，或希望评估上述变化对您的退休规划可能带来的影响，欢迎联系我们。Pitt Martin Group 的专业团队可协助您进行全面的 SMSF 年度检视，确保基金持续符合澳洲税务法规，并为未来做好规划。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Robert Liu @ Pitt Martin Tax

With the 2026–27 financial year now underway, this SMSF 2026–27 checklist highlights the key actions trustees should take to keep their funds compliant and well positioned. Completing the items in this SMSF 2026–27 checklist early can help reduce year-end pressure, minimize compliance risks and identify valuable planning opportunities. The checklist below summarizes the major legislative changes, reporting obligations and practical considerations trustees should review during the new financial year.

1. Review Transfer Balance Cap and Pension Planning

• General transfer balance cap increases: From 1 July 2026, the general transfer balance cap (TBC) rises from $2.0 million to $2.1 million. Trustees should determine whether members are entitled to additional personal TBC indexation, particularly where retirement pensions commenced before previous indexation dates.

Although the Australian Taxation Office (ATO) calculates each member’s personal transfer balance cap, its assessment depends on transfer balance account (TBA) events that have already been reported. Pension commencements, commutations and other reportable transactions completed before 30 June 2026 should therefore be lodged promptly to ensure any entitlement to indexation is calculated accurately.

• Review legacy pensions: The temporary five-year measure allowing certain legacy pensions to be exited remains available between 7 December 2024 and 6 December 2029. Trustees responsible for lifetime, life expectancy or market-linked pensions should first confirm that the trust deed authorises the proposed strategy. Any decision should also consider the potential impact of Division 296 together with the relevant commutation requirements before implementation.

2. Updating Contribution Strategies in the SMSF 2026–27 Checklist

• Contribution caps have increased: From the 2026–27 financial year, the concessional contribution cap becomes $32,500 while the standard non-concessional contribution cap increases to $130,000. Eligibility to make non-concessional contributions remains subject to the member’s total superannuation balance (TSB) at 30 June 2026 being below $2.1 million. Trustees should review planned contributions carefully to reduce the likelihood of exceeding applicable caps.

• Check bring-forward eligibility: Before applying the bring-forward provisions during 2026–27, trustees should confirm each member’s TSB at 30 June 2026 because both eligibility thresholds and available bring-forward periods have changed.

The increase in the standard non-concessional cap also raises the maximum bring-forward amount from $360,000 to $390,000. However, members who activated the bring-forward provisions during either the 2024–25 or 2025–26 financial years do not automatically gain access to this higher contribution limit.

3. Monitor Pension Requirements and ECPI Risks

• Meet annual pension obligations: Trustees should verify that each pension satisfies the minimum annual payment requirements based on the member’s age. Failure to pay the required minimum amount before year-end may affect pension compliance and jeopardise the fund’s entitlement to exempt current pension income.

Members receiving a transition to retirement income stream should also ensure total annual withdrawals remain within both the minimum and 10% maximum payment limits. Where a member turns 65 during 2026–27, the income stream automatically enters retirement phase, potentially affecting their transfer balance cap position. Professional advice before that milestone may help avoid unintended outcomes.

• Follow correct pension procedures: Pension commencements and commutations should always be completed using the required administrative processes. Errors may trigger additional transfer balance account events or unexpected tax consequences. Trustees should also ensure all reportable TBA events are lodged with the ATO within the prescribed reporting deadlines.

4. Related-Party Loan Reviews in the SMSF 2026–27 Checklist

• Confirm related-party loan compliance: Trustees with related-party borrowing arrangements should review the requirements outlined in ATO Practical Compliance Guideline PCG 2016/5. This guideline sets out the conditions that generally need to be satisfied for a loan to fall within the ATO’s safe harbour provisions, including benchmark interest rates and other commercial terms.

The applicable interest rate should be reviewed each year using the benchmark released during May immediately before the start of the new financial year. For the 2025–26 financial year, the safe harbour rates were 8.95% for property loans and 10.95% for loans relating to listed securities.

Following recent increases in the Reserve Bank of Australia’s cash rate, the benchmark interest rates have increased to 9.35% for property-backed loans and 11.35% for listed securities. Trustees relying on the safe harbour provisions should recalculate minimum repayments to ensure loan arrangements remain compliant throughout the 2026–27 financial year.

5. Review Payroll and Super Contribution Processes

• Ensure New Payments Platform readiness: From 1 July 2026, employers and superannuation funds must be capable of receiving contributions through the New Payments Platform (NPP). Trustees should verify that the fund’s nominated bank account supports Osko, PayID and other approved NPP payment methods so employer contributions can be processed without disruption.

• Prepare for Member Verification Requests: Employers will begin using Member Verification Requests (MVRs) to confirm whether an SMSF can accept employer contributions before payments are made. Trustees should ensure these requests can be monitored and answered within the required timeframe.

Generally, SuperStream messages are received through the administration platform used by the fund’s accountant or administrator. Members should therefore advise their SMSF adviser whenever an employer intends to submit an MVR so the request can be identified and managed promptly.

• Review obligations for closely held employees: Where an SMSF receives employer contributions for related employees, trustees should determine whether any available SuperStream exemptions apply and confirm payroll systems comply with the latest reporting obligations. Late lodgements may result in penalties. Trustees should also remember that overdue SMSF Annual Returns may cause the ATO to remove the fund from the SMSF Lookup register, preventing employers from directing compulsory contributions to the fund until its compliance status is restored.

6. Consider Division 296 Transitional Rules

• Assess transitional arrangements carefully: The 2026–27 financial year introduces specific transitional provisions for Division 296, with the relevant total superannuation balance measured at 30 June 2027. Trustees should evaluate whether adopting a Division 296 cost base based on market values at 30 June 2026 would be appropriate for the fund’s circumstances.

This election is not required until the 2027 SMSF Annual Return is lodged. However, because it applies to all eligible fund assets and may influence future capital gains, capital losses and subsequent tax calculations, trustees should fully understand its consequences before proceeding. Professional advice is strongly recommended before making the election.

7. Finish Your SMSF 2026–27 Checklist with Good Housekeeping Practices

• Review trustee structure and documentation: Funds operating with individual trustees may wish to consider whether moving to a corporate trustee structure would provide governance or administrative benefits. Any structural changes should be discussed with an adviser and reported to the ATO, ASIC and other relevant authorities within the required timeframes.

• Maintain thorough records: Trustees should retain comprehensive documentation supporting trustee decisions, market valuations, contribution timing, elections, employer correspondence and other significant transactions. Well-maintained records assist with the annual audit process and provide valuable evidence if the ATO reviews the fund.

Taking action early can help minimise year-end stress and reduce compliance risks. Please contact us if you would like to discuss any of the matters outlined above or how they may affect your SMSF.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

自2026年7月1日起，澳大利亚养老金（Superannuation）制度迎来近年来最重大的改革之一。根据全新的 Payday Super（发薪日养老金） 制度，雇主必须确保每次发薪对应的养老金缴款，在发薪日起 7个工作日内 实际到账员工的养老金账户。

这项改革彻底改变了过去按季度缴纳养老金的制度。虽然新制度旨在让员工更早获得养老金供款，从而改善退休储蓄成果，但同时也为企业带来了新的薪资管理、现金流及合规要求。

无论您是小型企业还是大型企业雇主，都应尽快了解新规定，以避免罚款并确保持续符合法规要求。

什么是 Payday Super？

在旧制度下，雇主通常只需在每个季度结束后的28天内完成养老金缴纳。

而在新的 Payday Super 制度下，缴款时限将从每一个 Qualifying Earnings（QE，合资格收入）发薪日 开始计算。QE一般包括：

• 工资（Salary）
• 薪金（Wages）
• 佣金（Commissions）
• 奖金（Bonuses）
• 部分符合条件的承包商付款（Certain Contractor Payments）

也就是说，每一次发薪都会产生一次新的养老金缴纳义务。

Payday Super 的主要要求

7个工作日缴款期限

养老金必须在发薪日起7个工作日内实际收到，并成功分配至员工的养老金账户（仅有极少数例外情况）。

按每次发薪计算不足额

养老金不足额（Shortfall）的计算方式，由过去按季度计算，改为按每一个QE发薪日分别计算。

Clearing House 更新

ATO（澳大利亚税务局）提供的 Small Business Superannuation Clearing House（SBSCH） 已正式停止服务。

原本使用该平台的企业，必须改用符合 SuperStream 标准的其他养老金支付平台。

未遵守规定的处罚

ATO针对 Payday Super 已实施更严格的执法措施。

若雇主未履行相关义务，可能面临：

• Superannuation Guarantee Charge（SGC，养老金保证金罚款）
• 最高可达养老金不足额60%的行政罚款
• 额外利息及其他合规成本

不过，如果雇主能够主动及早向ATO披露错误，并及时采取补救措施，则有机会获得罚款减免。

在新制度实施的第一年，ATO依据 PCG 2026/1 的合规指引，将重点关注那些真诚努力遵守新规定的企业。

积极发现并解决问题的雇主，一般会被视为较低风险对象；但若员工提出投诉，ATO仍会展开调查。

2026年6月至7月过渡期间：容易忽略的合规陷阱

企业从季度缴纳制度转换至 Payday Super 时，最容易忽略的是过渡期间的缴款顺序。

如果企业在 2026年6月季度曾支付员工薪资，则该季度养老金的法定缴纳期限仍然是 2026年7月28日。

然而，自2026年7月1日起所支付的任何养老金，都会优先用于抵扣尚未完成的2026年6月季度养老金义务，之后才会用于满足7月份工资对应的 Payday Super 要求。

因此，如果企业没有妥善规划缴款时间，即使看似已经按时付款，仍有可能因缴款分配顺序而产生 Superannuation Guarantee Charge（SGC）。

最佳处理方式会因企业的发薪周期及7月份工资支付时间而有所不同，因此建议企业尽早检视整体发薪及缴款安排。

企业应采取的三项准备措施

1. 检查薪资系统

确认企业使用的薪资软件、Clearing House及内部流程均已符合 Payday Super 的要求。

建议重点确认：

• 是否正确识别 Qualifying Earnings（QE）
• 养老金计算是否准确
• SuperStream接口是否正常运作
• 是否已尽可能自动化付款流程

2. 评估现金流影响

由季度缴纳改为更频繁缴纳养老金，将直接影响企业现金流安排。

建议重新检视：

• 薪资资金安排
• 内部付款审批流程
• 奖金及佣金支付程序
• 非固定周期薪资（Out-of-cycle Payroll）处理流程

提早规划，有助于减轻现金流压力，同时确保符合法规要求。

3. 加强内部控制

薪资及财务团队应充分理解 Payday Super 的新规定。

定期审核薪资报表、养老金缴款记录及付款确认资料，可协助企业及早发现问题，在演变成昂贵的合规风险前及时修正。

为什么企业应立即采取行动？

Payday Super 并不仅仅是缩短了养老金缴款期限，更重新定义了薪资管理、养老金缴纳及合规管理之间的关系。

即使只是薪资系统、Clearing House 与养老金基金之间一个看似微小的流程缺口，如果没有及时发现，也可能迅速演变成合规问题。

企业若能主动检视薪资流程、完善内部控制，并持续监控养老金缴纳情况，将更有能力持续履行法定义务，同时有效降低行政及合规风险。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Robert Liu @ Pitt Martin Tax

From 1 July 2026, one of the biggest reforms to Australia’s superannuation system has officially taken effect. Under the new Payday Super rules, employers must ensure that superannuation contributions are received by employees’ super funds within seven business days of each payday.

This marks a significant shift from the previous quarterly payment system. While the reform aims to improve retirement outcomes for employees by ensuring super is paid sooner, it also introduces new payroll, cash flow and compliance obligations for businesses.

Whether you’re a small business owner or a larger employer, understanding the new requirements is essential to avoid penalties and maintain compliance.

What Is Payday Super?

Under the previous rules, employers generally had until 28 days after the end of each quarter to make super contributions. Under the new Payday Super system, the clock starts on each “Qualifying Earnings” (QE) day – which is essentially your payday for salary, wages, commissions, bonuses, and certain contractor payments.

Key Payday Super Requirements

• Strict 7-Day Window: Contributions must be received and allocated to the employee’s fund within 7 business days of payday (with very limited exceptions).
• Per-Payday Calculations: Shortfalls are now calculated per QE day rather than quarterly.
• Clearing House Updates: The ATO’s Small Business Superannuation Clearing House has officially closed. Businesses previously using this service must now transition to a SuperStream-compliant alternative.

Penalties for Non-Compliance

The Australian Taxation Office (ATO) has introduced stronger enforcement measures under Payday Super.

Employers who fail to meet their obligations may face:

• Superannuation Guarantee Charge (SGC) liabilities
• Administrative penalties of up to 60% of the super shortfall
• Additional interest and compliance costs

However, employers who voluntarily disclose mistakes early and take prompt corrective action may be eligible for reduced penalties.

During the first year of implementation, the ATO’s compliance approach under PCG 2026/1 focuses on businesses that make genuine efforts to comply. Employers who actively address issues are generally considered lower risk, although employee complaints will still be investigated.

The June – July 2026 Transition: A Common Compliance Trap

Many employers may overlook an important transitional issue when moving from the quarterly system to Payday Super.

If your business paid employees during the June 2026 quarter, the Super Guarantee deadline for that quarter remains 28 July 2026. However, any super contributions made after 1 July 2026 will first be allocated to outstanding June quarter obligations before being applied to Payday Super requirements for July payroll.

Without careful planning, businesses could unintentionally create Superannuation Guarantee Charge (SGC) liabilities despite making payments on time.

The appropriate strategy depends on your payroll schedule and the timing of July pay runs, making it worthwhile to review your payment timetable carefully.

Three Practical Steps to Prepare for Payday Super

1. Review Your Payroll Systems

Confirm that your payroll software, clearing house and internal processes are fully compatible with the new Payday Super requirements.

Check that:

• Qualifying Earnings are correctly identified
• Super calculations are accurate
• SuperStream integration is functioning correctly
• Payment workflows are automated where possible

2. Assess Cash Flow Impacts

Moving from quarterly to more frequent super payments will affect business cash flow.

Consider reviewing:

• Payroll funding processes
• Approval workflows
• Bonus and commission payment procedures
• Out-of-cycle payroll processes

Planning ahead can help minimise cash flow pressure while ensuring compliance.

3. Strengthen Internal Controls

Payroll and finance teams should clearly understand the new obligations.

Regular reviews of payroll reports, contribution records and payment confirmations can help identify issues early before they become costly compliance problems

Why Businesses Should Act Now

Payday Super isn’t simply a new payment deadline. It changes how payroll, superannuation, and compliance interact.

Even small process gaps between payroll systems, clearing houses and super funds can quickly become compliance issues if left unchecked.

Businesses that proactively review their payroll processes, improve internal controls and monitor compliance regularly will be better positioned to meet their ongoing obligations while reducing administrative risk.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Nora Pham @ Pitt Martin Tax

随着财政年度即将结束，SMSF（自管养老金基金）的受托人及成员应在6月30日前对养老基金事务进行全面检视。在财年结束前完成重要事项的检查，不仅有助于降低合规风险、确保继续享有可适用的税务优惠，也能避免错失重要的税务规划机会。

以下清单列出了在本财政年度结束前值得关注的几个重点事项。

SMSF 年终检查：供款时间安排

确保资金于财年结束前到达 SMSF

就供款限额及税务扣除而言，关键日期通常是SMSF 实际收到资金的日期，而不是会员提交付款指令的日期。

如果资金需要通过不同银行之间转账，应预留足够时间，以避免因银行处理或结算延误而导致供款延迟到账。

个人可扣税供款

如果会员计划就个人养老金供款申请所得税扣除，必须在规定期限内向受托人提交扣税通知（Notice of Intent），并取得 养老基金发出的确认函（Acknowledgement）。

一般情况下，此程序必须在以下两者中较早发生者之前完成：

• 会员提交个人所得税申报表之前；或
• 下一财政年度6月30日之前。

计划于新财年开始领取养老金？

如果计划在下一财政年度初开始领取退休养老金，通常应先完成扣税通知程序。

否则，该笔供款可能不再符合个人税前扣税资格。

SMSF 年终规划机会

利用未使用的税前供款额度（Carry Forward Concessional Contributions）

截至上一财政年度6月30日，总养老金余额（Total Superannuation Balance）低于50万澳元的会员，可能符合资格使用往年未使用的税前供款额度。

这意味着可于本财政年度作出更高金额的可扣税供款。

对于预计于2025–26财政年度实现较大资本利得（Capital Gain）的人士而言，此策略尤其具有价值。

运用 SMSF 的供款分配时点优惠（Allocation Timing Concession）

在某些情况下，SMSF 于6月份收到的供款，可以先暂时存放于未分配准备金（Unallocated Reserve），并于7月份再分配给会员。

如果符合相关规定，该笔供款可能计入下一财政年度，而非当前年度的供款额度。

这种安排通常称为Reserving Arrangement（供款保留安排）。

采用此策略时，应确保：

• 信托契约（Trust Deed）允许使用该安排；
• 已准备适当的文件；
• 受托人作出正式决议。

若执行得当，可提升税务规划的灵活性。

SMSF 年终检查：税后供款

Bring-forward Rule（提前使用未来年度额度）

是否能够使用 Bring-forward Rule，主要取决于会员截至上一财政年度6月30日的总养老金余额。

符合资格的会员，可利用未来年度的税后供款额度，一次性作出超过一般年度上限的税后供款。

配偶供款及政府补助

向配偶的养老金账户作出的供款，如符合规定，可获得配偶供款税务抵免（Spouse Tax Offset）。

此外，收入较低人士若作出个人税后供款，并符合收入门槛要求，亦可能获得政府共同供款（Government Co-contribution）。

SMSF 年终检查：供款额度变动

2025–26 财政年度适用的供款限额如下：

• 税前供款（Concessional Contributions）：30,000澳元
• 税后供款（Non-concessional Contributions）：120,000澳元

自2026年7月1日起，供款限额将调整为：

• 税前供款：32,500澳元
• 税后供款：130,000澳元

退休规划及转移余额（Transfer Balance Cap） 检查

最低养老金领取金额

如果 SMSF 正在支付账户型养老金（Account-Based Pension），受托人应确保每位领取养老金的成员已于6月30日前领取规定的最低年度养老金金额。

未能满足最低领取要求，可能导致行政处理上的困难，并影响养老基金享有的重要税务优惠。

其他退休收入产品

部分退休收入产品同样设有最低年度领取要求。

某些产品亦规定最高领取金额，如超过相关上限，可能产生不利税务后果。

Retirement Transfer Balance Cap（退休转移余额上限）规划

一般 Transfer Balance Cap 将于2026年7月1日起提高。

计划于财政年度结束前后开始领取退休养老金的会员，应仔细考虑养老金开始的时间。

养老金是在2026年7月1日前还是之后开始，可能影响可转入退休免税阶段（Tax-free Retirement Phase）的金额。

目前规定如下：

• 2025–26 财政年度的一般 Transfer Balance Cap：200万澳元
• 自2026年7月1日起提高至210万澳元

需要注意的是，并非所有会员均可享有完整的新上限。

个人可适用的 Transfer Balance Cap，可能因过去 Transfer Balance Account 的纪录而有所不同。

SMSF 年终检查：资产估值及合规事项

市场价值证明

受托人应确保基金资产拥有足够证据支持其截至6月30日前后的市场价值。

特别应关注：

• 房地产资产
• 关联人士交易资产
• 非上市投资

这些资产通常需要较充分的估值资料支持。

关联人士交易

检视所有涉及关联人士（Related Parties）的租赁安排、租约及服务协议，确保：

• 文件齐备；
• 条款符合商业原则（Commercial Terms）；
• 持续符合 SMSF 法规要求。

养老金记录及受托人文件

所有养老金开始领取（Pension Commencement）、养老金转换（Commutation）以及福利支付（Benefit Payments），均应具备：

• 完整签署的相关文件；
• 正式的受托人决议（Trustee Resolutions）；
• 完整保存的记录。

完善的文件纪录不仅有助于基金通过年度审计，也能降低未来税务及合规风险。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚税务注册代理，澳大利亚与新西兰特许会计师协会（CAANZ）会员，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Robert Liu @ Pitt Martin Tax

As the end of the financial year approaches, SMSF trustees and members should take time to review their affairs before 30 June. Addressing important matters before SMSF year-end review can help minimize compliance risks, maintain access to available tax concessions and ensure planning opportunities are not missed. The checklist below outlines several areas that may deserve attention before the financial year closes.

Contribution Timing in Your SMSF Year-End Review

• Ensure money reaches the fund before SMSF year-end: For contribution limit and deduction purposes, the relevant date is generally when funds are received by the SMSF rather than when a payment instruction is submitted.

Where money is transferred between separate banking institutions, additional time should be allowed for processing and settlement delays.

• Personally deductible contributions: A member who intends to claim a tax deduction for a personal super contribution must provide the required notice to the trustee and receive acknowledgement from the fund within the prescribed timeframe. In most situations, this must occur before the earlier of lodging the member’s income tax return or 30 June of the following financial year.

• Planning to start a pension shortly after year-end? If retirement income payments are expected to commence early in the next financial year, the deduction notice process should generally be completed first. Otherwise, the contribution may no longer qualify for a personal deduction.

Year-End Planning Opportunities for SMSF Members

• Accessing unused concessional limits: Members with a total superannuation balance below $500,000 at the previous 30 June may be eligible to utilise concessional contribution capacity carried forward from earlier years. This can allow larger deductible contributions to be made in the current year.

This strategy may be particularly valuable where an individual expects to realise a significant capital gain during the 2025–26 income year.

• Using the SMSF allocation timing concession: In certain circumstances, a contribution received during June may be held temporarily in an unallocated reserve before being allocated to a member during July. If implemented correctly, the contribution may count towards the following year’s limits rather than the current year’s cap.

Often referred to as a reserving arrangement, this strategy requires appropriate documentation, trustee resolutions and a trust deed that permits its use. When applied correctly, it may provide additional tax planning flexibility.

After-Tax Contributions in an SMSF Year-End Review

• Bring-forward provisions: Eligibility to access the bring-forward rules depends on a member’s total superannuation balance as at the previous SMSF year-end.

For eligible individuals, it may be possible to contribute more than the standard annual after-tax limit by utilising future years’ contribution capacity.

• Contributions for a spouse and government incentives: Contributions made to a spouse’s super account may provide access to a tax offset where eligibility conditions are satisfied. Lower-income earners who make personal after-tax contributions may also qualify for a government co-contribution if the relevant income requirements are met.

Contribution Limit Changes for Your SMSF Review

The following contribution limits currently apply during the 2025–26 financial year:

• Concessional contributions: $30,000.

• Non-concessional contributions: $120,000.

From 1 July 2026, these limits will increase to:

• Concessional contributions: $32,500.

• Non-concessional contributions: $130,000.

Retirement Planning and Transfer Balance Cap Review

• Required minimum pension payments: Where account-based pensions are being paid from the SMSF, trustees should ensure the minimum annual payment has been made to each pension member before SMSF year-end. Failing to satisfy this requirement may create administrative difficulties and affect valuable tax concessions.

• Other retirement income products may also require minimum annual payments. Certain arrangements impose maximum payment limits, and exceeding those limits may produce adverse consequences.

• Retirement transfer threshold planning: The general transfer balance cap will increase from 1 July 2026.

Members considering commencing a retirement pension near the end of the financial year should carefully consider timing. Whether the pension begins before or after 1 July 2026 may affect the amount that can be transferred into the tax-free retirement phase.

• Current general transfer balance cap for 2025–26: $2.0 million. This amount is scheduled to increase to $2.1 million from 1 July 2026.

• Not all members will have access to the full threshold. Depending on previous transfer balance account events, an individual’s personal limit may be lower.

Valuations and Compliance in Your SMSF Year-End Review

• Market value evidence: Trustees should ensure fund assets are supported by evidence demonstrating market value as close as practical to 30 June. Particular attention should be given to property holdings, connected-party assets and investments that are not publicly traded.

• Related-party dealings: Review leasing arrangements, rental agreements and services involving related parties to ensure they remain appropriately documented and reflect commercial terms.

• Pension records and trustee documentation: Pension commencements, commutations and benefit payments should be supported by properly executed documentation together with trustee resolutions and records.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

继澳大利亚于2025年12月第二季度周均正常工时收入（AWOTE）数据公布后，养老金（Superannuation）缴款上限将自2026年7月1日起提高。年度税前优惠缴款（Concessional Contribution，简称CC）上限将由30,000澳元提高至32,500澳元，而税后非优惠缴款（Non-Concessional Contribution，简称NCC）上限则将由120,000澳元提高至130,000澳元。此项调整或可为个人提供更多增加退休储蓄及提升税务效率的机会。

税前优惠缴款（Concessional Contributions）

税前优惠缴款属于税前缴纳的养老金供款，包括雇主强制养老金（Superannuation Guarantee，SG）、工资牺牲安排（Salary Sacrifice）以及个人可抵税养老金供款（Personal Deductible Contributions）。

对于雇主SG供款尚未达到年度上限的人士，额外进行税前优惠缴款可有助于降低应税收入，从而减少整体税务负担。

部分纳税人还可能符合“结转未使用供款额度”（Carry-forward Contribution）规则，即可使用过去五个财政年度未使用的税前优惠缴款额度，但前提是其截至上一年6月30日的养老金总余额（Total Superannuation Balance，TSB）低于500,000澳元。

税后非优惠缴款（Non-Concessional Contributions）

税后非优惠缴款是使用税后收入进行的养老金供款。虽然此类供款通常不能立即获得税务抵扣，但由于养老金在累积阶段（Accumulation Phase）的投资收益一般仅按15%的税率征税，因此仍具备长期税务优势。

在退休阶段，养老金账户的投资收益及养老金提取在符合转移余额上限（Transfer Balance Cap）的情况下，可能可享受免税待遇。该上限亦将自2026年7月1日起提高至2,100,000澳元。

符合资格的人士还可使用“提前三年额度规则”（Bring-forward Rule），一次性使用未来三年的NCC额度。自2026年7月1日起，该规则下单一财政年度最高可供款390,000澳元。然而，是否符合资格仍取决于养老金总余额及过往NCC供款情况等因素。

此外，对于截至2025年6月30日养老金总余额低于2,000,000澳元的人士，本财政年度内亦可能仍存在额外供款机会。

建议行动

随着养老金法规日趋复杂，个人及企业主应定期检视其养老金供款策略、供款上限及养老金总余额，以避免超额供款罚款，并尽可能利用可获得的税务优惠。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Robert Liu @ Pitt Martin Tax

Australia’s superannuation contribution caps will increase from 1 July 2026 following the release of the December 2025 quarter Average Weekly Ordinary Time Earnings (AWOTE). The annual concessional contribution (CC) cap will rise from $30,000 to $32,500, while the non-concessional contribution (NCC) cap will increase from $120,000 to $130,000. These changes may provide additional opportunities to increase retirement savings and improve tax efficiency.

Concessional Contributions

Concessional contributions are pre-tax contributions and may include Superannuation Guarantee (SG) payments, salary sacrifice arrangements, and personal deductible contributions. For individuals whose SG contributions remain below the annual cap, additional concessional contributions may help reduce taxable income and lower overall tax liabilities.

Some taxpayers may also qualify to use unused concessional contribution caps from the previous five financial years under the carry-forward contribution rules, provided their total superannuation balance (TSB) was below $500,000 at the previous 30 June.

Non-Concessional Contributions

Non-concessional contributions are made using after-tax income. Although they generally do not provide an immediate tax deduction, they can still offer long-term tax advantages because superannuation earnings are typically taxed at only 15% during the accumulation phase. In retirement, earnings and pension withdrawals may become tax-free, subject to the transfer balance cap, which will increase to $2,100,000 from 1 July 2026.

Eligible individuals may also access the bring-forward rule, allowing up to three years of NCC caps to be contributed at once. From 1 July 2026, this could allow contributions of up to $390,000 in a single financial year. However, eligibility depends on factors such as total superannuation balance and prior NCC contributions.

There may also be contribution opportunities available in the current financial year for individuals whose TSB was below $2,000,000 on 30 June 2025.

Recommended Action

With superannuation rules becoming increasingly complex, individuals and business owners should regularly review their contribution strategies, contribution caps, and total superannuation balances to avoid excess contribution penalties and maximise available tax benefits.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

澳大利亚政府推出的“更精准的养老金税收优惠政策”（即 Division 296）现已正式立法，并将于2026年7月1日起生效。该措施主要针对拥有较高养老金余额的个人，引入额外的税务影响。对于相关纳税人而言，理解该政策的运作机制、立法背景以及未来的规划重点尤为重要。

政策目的

Division 296 的核心目标在于提升养老金税收优惠的公平性与长期可持续性。与全面调整整个养老金税制不同，该政策专门针对高余额人群，通过对其相关投资收益征收更高税率，使整体税收分配更加合理。

适用范围：门槛与税率影响

自2026–27财年起，当个人的养老金总余额超过以下门槛时，将适用 Division 296：

• 300万澳元（高余额门槛）
• 1000万澳元（超高余额门槛）

上述门槛未来将进行指数化调整。根据新规，超过相应区间的收益将适用更高的综合税率：

• 不超过300万澳元的部分，继续适用养老金基金内15%的标准税率
• 300万至1000万澳元区间对应的收益，将额外征收15%税，使综合税率达到30%
• 超过1000万澳元部分的收益，将额外征收25%税，使综合税率达到40%

需要注意的是，尽管部分个人养老金余额超过上述门槛，但仍可能被排除在 Division 296 适用范围之外。例如，领取死亡抚恤养老金的未成年人，以及因人身伤害赔偿而进行结构性缴款的个人。

在个人去世时，其养老金总余额将不再存在。但除实施首年（2026–27财年）外，如该个人在该财年初的余额超过300万澳元，仍可能就该年度被征收 Division 296 税。由于养老金通常不属于遗产范围，这一规定在遗产规划中应予以重点考虑。

税额计算与征收机制

对于自管养老金基金（SMSF）而言，Division 296 收益的计算以基金的应税收入为基础，并进行一系列调整。这些调整包括：计入应税收入的缴款、与养老金阶段相关的免税收入、非公平交易收入（已按最高边际税率征税）以及通过合并养老金信托取得的收入等。

如基金已作出相关小型基金资本利得税选择，还需对部分资本利得进行相应调整。

在确定调整后的收益后，该收益将根据精算师计算的比例分配至各成员。随后，由澳大利亚税务局（ATO）依据这些数据对个人进行 Division 296 税额评估。

该税项由个人承担，而非由养老金基金直接缴纳。但纳税人可选择自行支付，或申请从其指定的养老金账户中扣除相应金额。

实务建议与规划重点

对于养老金余额接近或已超过相关门槛的个人，建议尽早咨询专业顾问，以评估 Division 296 带来的具体影响。这通常包括进行定制化测算、评估可适用的税务选择（如资本利得税相关选择），以及提前规划现金流与合规要求。

此外，该政策也为高净值人士提供了重新审视资产配置结构的契机，特别是对于超过门槛部分的资金，是否继续留在养老金体系内，或转向其他投资结构，需综合考虑税务效率与灵活性。

及早进行规划，将有助于更有效地应对 Division 296 带来的各项影响。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询，自管养老金，审计及贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Zoe Ma @ Pitt Martin Tax