Superannuation interests and calculating tax components | Accurium

Technical article
Each superannuation interest is made up of a tax-free component and a taxable component, each of which can also be broken down into two further components. These components are not always constant and can change over time. This article discusses when these components are required and how to calculate them. This is important to understand so that the SMSF trustee can keep track of these components as part of managing a superannuation fund.