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Superannuation: Proportioning rule: Key to many super strategies

Published on 01 Feb 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding of this rule is key to many superannuation strategies.

Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 06 January 2021
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Shaun Backhaus
Shaun is a Lawyer with DBA Lawyers. - Current at 29 May 2019
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