Super Guarantee increase Deeming rate freeze extension Removal of the $450 threshold for super contributions Increase to contribution caps Superannuation on Paid Parental Leave From 1 July 2025 superannuation will be paid on the Commonwealth’s Parental Leave Pay scheme. This change is expected to ben...
Some employees may have a higher percentage of super agreed by an award rate or employment agreement. If this is the case, you’ll need to pay the higher amount. Need help calculating how much super to pay? Use the Australian Taxation Office's (ATO) Super guarantee contributions calculator ...
“From a financial planning point of view, small businesses need to make sure they can come up with that money at the end of the quarter or the end of the financial year.” Maria says contractors who work as sole traders or through a partnership do not have to pay the super guara...
Note that for training the super-resolution and surrogate models, the learning rate was kept constant at 1e{-}3, while for fine-tuning correction, we employed a learning rate of 1e{-}4. This was done to prevent the super-resolution model from “forgetting” what it had already learned....
Learning was terminated when the learning rate reached 1.0 × 10−6. Creation of Image-Quality Improvement Images of Target CBCT Images We used the trained SimpleNet to create a quality improvement image of the target CBCT image. First, we generated eight images by combining rotation (0...
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The increase to the Super Guarantee could make a big difference to super member balances in the long term due to the magic of compound interest. Concessional tax rate changes for balances over $3 million From 1 July 2025, the concessional tax rate applied to future earnings for balances above...
The super guarantee has increased by 0.5% for the past few years and will increase from the current rate of 11.5% to reach 12% on 1 July 2025. This stepped increase has given businesses time to plan for the future, as they only needed to make small increases each year rather than cope...
On 1 July 2024 the Super Guarantee increased to 11.5%. It will then increase by 0.5% on 1 July 2025 to reach 12%. These small increases to the Super Guarantee could make a big difference to your super balance in the long term due to the magic of compound interest. Deeming Rate Freeze...