Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
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Rated #1 for Technical Support 13 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
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Latest news
The Government has announced that social security deeming rates will increase from 20 September 2025.
This is the first increase in deeming rates since 2020, as rates have been frozen at historically low levels.
From 20 September 2025, deeming rates will increase by 0.5% to:
- Lower deeming rate: 0.75% p.a. (previously 0.25% p.a.)
- Upper deeming rate: 2.75% p.a. (previously 2.25% p.a.)
In the announcement, the Government indicated that this increase is the first of a series of increases.
'As Australians begin to feel the positive impacts of inflation easing, the Government will now gradually return deeming rates to pre-pandemic settings - that is, to reflect rates of return that pensioners and other payment recipients can reasonably access on their investments.'
Future increases in deeming rates will occur in line with the indexation of payments (expected to be 20 March and 20 September).
Deeming rates from 20 September 2025:
Rate | Single | Pensioner couple (combined) | Non-pensioner couple (each) |
0.75% |
| First $106,200 | First $53,100 |
2.75% | Excess | Excess |
|
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The Aged Care Rules are a legislative instrument that outlines how the new Aged Care Act 2024 will be implemented from 1 November 2025.
Following a period of public consultation, the government has released the final draft of these rules. The Rules will come into effect once they have been signed by the Minister for Aged Care and Seniors and published on the Federal Register of Legislation.
The final version is subject to passage and Royal Assent of related amending legislation passing Parliament.
Further information regarding the key changes made to the rules following the consultation period can be found here.
Latest articles
Potential traps transferring assets from a family trust to an SMSF
When a family trust makes a payment to a beneficiary through an in-specie transfer of a trust asset, the beneficiary may wish to contribute that asset in-specie to their super fund.
To avoid multiple legal ownership transfers and the associated costs, it can be more efficient for the beneficiary to instruct the trustee to transfer the asset directly to their SMSF on their behalf. However, it is crucial to maintain accurate and complete records to support the transaction, as inadequate documentation may lead to unintended tax liabilities and legal complications.
Transfer Balance Cap - Frequently asked questions
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The top 5 death benefit issues - advisers need to know
When a client passes away, their spouse may have the option to receive the superannuation death benefit as an income stream, such as an account-based pension.
While this can be a valuable strategy, there are several technical rules and nuances that advisers must understand to ensure compliance and optimise outcomes for beneficiaries. This article outlines five key issues that commonly arise when dealing with death benefit pensions.
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¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.