Knowledge hub
The PlanHouse knowledge hub
Plain-English technical references for advisers and paraplanners. Every figure on these pages is read from a sourced, dated reference file — so when a threshold moves, every page and calculator that mentions it moves with it.
Australia
AUWritten for advisers and paraplanners — the rule, the figures, the working, the sources. No consumer-grade explanations of what superannuation is.
Superannuation and tax
Contribution caps, the transfer balance cap, the two Divisions, and the balance measure that gates most of it.
- AU Reference
Super rates and thresholds
Every FY2026-27 figure that matters for contributions, the transfer balance cap, Division 296 and the superannuation guarantee — with the date each applies from and how it indexes. Bookmark it; the URL does not change each year.
Read - AU Explainer
Division 296
The measure as enacted, not as proposed: two thresholds, two rates, a realised-earnings basis, and worked examples you can check line by line. Includes an estimator.
Read - AU Explainer
Carry-forward concessional contributions
The $500,000 balance gate, the five-year window, oldest-first ordering, and what the cap indexation does (and does not) do to older unused amounts. Includes a calculator.
Read - AU Reference
Total super balance
The one figure that gates carry-forward, the bring-forward tiers, the co-contribution, the spouse offset and Division 296 — every threshold it controls, with the page that works each one through.
Read - AU Explainer
Personal transfer balance cap
Proportional indexation, step by step: the highest ever balance, the used share rounded down to a whole percent, and that share of the $100,000 step. Includes a calculator.
Read - AU Explainer
Bring-forward contributions
Which period a client can use at their balance — $390,000 over three years, $260,000 over two, nil at $2,100,000 — and why every boundary moves with indexation. Includes a calculator.
Read - AU Explainer
Division 293 tax
The 15% surcharge on concessional contributions above $250,000 — a threshold with no indexation mechanism at all, so cap indexation recruits new clients into it every year. Includes an estimator.
Read - AU Explainer
Downsizer contributions
$300,000 per person outside both caps — the five eligibility tests, and the three consequences that decide whether an eligible client should. Includes a checker.
Read
Age Pension and social security
The two means tests, the assumed return underneath one of them, and the concessions that sit on top.
- AU Reference
Age Pension rates and thresholds
Every FY2026-27 social-security figure in one place: the assets test thresholds and cut-offs, the income test free area, deeming, the Work Bonus, gifting and the seniors card — each dated and sourced.
Read - AU Explainer
Deeming
1.25% up to the threshold and 3.25% above it — an assumed return, not an actual one, and a threshold that is not an exemption. Includes a calculator.
Read - AU Explainer
Commonwealth Seniors Health Card
The two things advisers get wrong: no assets test, and account-based pensions are deemed for the income test. Limits of $101,105 single. Includes a checker.
Read - AU Explainer
Work Bonus
$300 per fortnight excluded from the income test, unused amounts accruing to $11,800, and the credit a new pensioner starts with. Includes a calculator.
Read - AU Explainer
Gifting and deprivation
$10,000 a year and $30,000 across five — per person or per couple, never per recipient — and what the excess costs. Includes a calculator.
Read
This year, and this hub
What moved at the rollover, and how everything here is sourced, dated and kept current.
- AU Reference
Glossary
The terms that actually appear in an Australian advice file — superannuation, contributions, the Age Pension, tax and aged care — defined in adviser language, one anchor each, with a route to the full explainer where there is one.
Read - AU Reference
What changed on 1 July 2026
Every FY2026-27 change in one table — the caps, the transfer balance cap, Division 296 commencing, the marginal rate cut, deeming and Age Pension figures — with what each was, what it is, and where to read it up.
Read - All Explainer
How we maintain this
Where the figures come from, how they are dated and re-checked, why the calculators cannot disagree with the pages — and what we deliberately do not claim about any of it.
Read
Calculators
Free, no sign-up, nothing sent anywhere — they run in your browser off the same figures as the reference pages. For a client’s whole position — cashflow, retirement, Age Pension, structures — use the projection calculator.
- Division 296 estimator Total super balance and attributed earnings in; the additional tax, tier by tier, out.
- Carry-forward available cap calculator Balance at the prior 30 June plus five years of contributions; the concessional cap actually available this year, out.
- Personal transfer balance cap calculator Highest ever balance and the cap that applied when it was held; the indexation increase and the new personal cap, with the truncation shown.
- Bring-forward calculator Total super balance at the prior 30 June and age; which bring-forward period is available, and the amount.
- Division 293 estimator Income and concessional contributions in; the surcharge and which of the two legs binds, out.
- Downsizer eligibility checker Age, ownership, main residence, the window and prior use; eligible or not, with the failing test named.
- Deeming calculator Financial assets and whether the client is single or a couple; the deemed income a year and a fortnight, with the two-tier split shown.
- Seniors Health Card income test checker Adjusted taxable income and the account-based pension balance; the deemed amount added, and how far under or over the limit that lands.
- Work Bonus calculator A fortnight of employment income and the balance it starts with; what is excluded, what is assessed, and where the balance finishes.
- Gifting and deprivation calculator Gifts by financial year across the five-year window; what is exempt, what is assessed as deprived, and what can still be given this year.
How this stays current
- Data, not prose. Every threshold, rate and date on this hub is read from a structured reference file rather than typed into a sentence. A page cannot quietly disagree with the calculator beside it, because both read the same value.
- Sourced, figure by figure. Each figure carries its own citation and the date it applies from, so you can check it against the primary source rather than trusting a summary.
- Reviewed, with a date on it. Last reviewed 31 July 2026. Every page states its review date; if a figure has moved since, tell us and we will correct it.
The whole method — where the figures come from, how the review works, and what we deliberately do not claim — is set out in how we maintain this.
New Zealand references are in preparation and will sit alongside these under their own jurisdiction.