Thursday, 4 September 2014

Compulsory Super Guarantee Charge on hold at 9.5%

With the Minerals Resource Rent Tax Repeal and Other Measures Bill 2014 having now been passed by Government, the Superannuation Guarantee Charge percentage is confirmed as being on hold at 9.5% until 30 June 2021.  From 1 July 2021 there will be an annual increase of 0.5% until the SGC reaches 12% from 1 July 2025. 
 
Other measures included in the bill are:
  • Reduction in the Instant Asset Write-off to $1,000 for Small Businesses
  • Discontinuation of the Accelerated Depreciation for Motor Vehicles
  • Low Income Super Contribution will continue unchanged until 30 June 2017
  • School Kids Bonus to continue until 31 December 2016, now to be means tested.  Requiring the family income to be less than $100,000 pa.

By Malcolm Barkle

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