Benchmarks have been updated with data from the 2011–12 financial year. For details of the changes and improvements, refer to Cash economy frequently asked questions. Benchmarks are updated annually using the latest available income tax and activity statement data. How to find your business’s benchmarks Small business benchmarks are listed by both business type (A–Z) [ … ]

Caps apply to contributions made by, or for the benefit of, fund members and any contributions made over the caps are subject to extra tax. The caps and how much extra tax a member may need to pay on amounts over the cap depends on whether the contributions are concessional (before-tax) or non-concessional (after-tax). A [ … ]