Macquarie’s Little Black Book contains the essential facts and figures that financial advisers generally access on a daily basis. It incorporates the taxation, superannuation and social security rates and thresholds for the current financial year. We hope you, as a financial adviser, find it a valuable tool.
The Macquarie Technical Services team provides technical solutions and strategies, education tools and resources to registered financial intermediaries. Their knowledge, experience, and passion for all things technical set the Technical Services team apart from their competition – they have the qualifications, skills and resources to deal with a wide range of technical issues.
Explore the Little Black Book by topic:
• Personal taxation
Key personal income tax rates and thresholds, tax offsets and rebates and family benefits and payments
• Insurance
Tax treatment of insurance premiums and benefits for cover held inside and outside superannuation
• Superannuation accumulation phase
Contribution rules and thresholds, deductibility issues, Government contributions and other super accumulation data
• Self managed superannuation funds (SMSFs)
Membership and trustee rules, super fund residency, acquiring assets from related parties, limited recourse borrowing and other SMSF investment rules
• Superannuation – access to benefits
Preservation and conditions of release
• Superannuation pension phase
Income streams, pension payment factors, life expectancies
• Superannuation benefits tax
Tax treatment of benefit payments to members
• Superannuation and estate planning
Tax treatment of death benefits and the definition of dependant
• Social security and aged care
Key rates and thresholds used to determine eligibility for the Age Pension and the cost of residential aged care.
