Tax with Max: The 10% rule explained

Understanding how the 10% rule works, gifting property and CGT, and more.

I wonder if you can give me any justification for the 10% rule for super? For example, if you earn $10,000 from an employer and $80,000 self-employed you can’t contribute any of the $80,000 to super. This means the max you can put in is the $10,000 as salary sacrifice. How can the ATO think this fair? Why can’t such a person put in $35,000 as a concessional payment like salaried workers?


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