In the Fund: Earnings & Expenses - Super Fundamentals - 2025

What goes on in the super fund? Learn about earnings and expenses, NALI and NALE, costs and fees, and how tax treatment works.

In this session, we cover:

• Recap of the Case Study

• Super Fund Earnings in the fund

  • Investment Income

  • Arm’s length Income and Non-Arm’s Length Income (NALI)

• Super Fund Expenses in the fund

  • Arm’s length Expenses and Non-Arm’s Length Expenses (NALE)

• Recording Super Fund Earnings

• Super Fund Costs & Fees

  • Management Fees

  • Insurance

  • Fund administration & audit requirements

  • ATO penalties

  • Which expenses are tax deductible?

• Taxation points in the fund

  • Tax rates for super fund – complying vs non-complying funds

  • Taxation points: Contributions, Earnings, Death benefits paid out

• Super Fund Tax Return example

  • Tax reconciliation & Tax return illustration

Date recorded: 30 October 2025