Superannuation Fundamentals Program - 2025

Master the basics of superannuation in this 6 part program, designed especially for juniors or those who are new to the Australian superannuation system.

Featuring a case study throughout, this program goes through practical tips for accountants who need to be aware of how super works on a day to day basis.

In this program, we cover:

• Introduction to Superannuation

  • A brief history of super

  • Elements and key terms

  • Introducing the case study

  • What are super funds?

  • How to read a sample statement

• Money In - Employer Contributions

  • Employer obligations

  • What’s super payable on?

  • Super guarantee and Super Guarantee Charge (SGC)

  • Employee vs Contractor

  • Clearing houses

  • Deadlines and other administration

• Money In - Employee & Other Contributions

  • Employee contributions

  • Government co-contributions

  • Special types of contributions

  • Deductibility of member contributions

• In the Fund - Interests & Investments

  • Interests in the fund

  • Investments resulting in NALI & NALE

  • Making a Death Benefit Nomination

• In the Fund - Earnings & Expenses

  • Earnings & NALI

  • Expenses & NALE

  • Costs and fees - management fees, insurance, administration and audit

  • Taxation points and reconciliations

• Money Out - Accessing Superannuation

  • Preservation rules

  • Conditions of release

  • Early access of super

  • Retirement income streams

  • Retirement lump sum withdrawals

  • Death benefits - overview