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10 Superannuation

Taxation and Super Funds

The taxation of super funds is reviewed in the Tax and Structures module. However, we will give you an overview of how super funds are taxed.

There are two phases of super: the accumulation phase and the pension (or 'drawdown') phase.

The accumulation phase is the phase most people’s super are in if they are still working.

The pension phase is where you withdraw an income from your super, typically in retirement.

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