Do you mean general information and practical steps about Australian superannuation, or do you want personalised advice? Below is a concise, practical guide covering how super works, current contribution rules and limits, common strategies, risks/fees, and where to get regulated advice.

Key facts (current rules and limits)

• Concessional (before‑tax) contributions cap: $30,000 per financial year (general cap from 1 July 2024). This includes employer Superannuation Guarantee (SG), salary‑sacrifice and personal deductible contributions. You can carry forward unused concessional cap amounts for up to 5 years if your total super balance was < $500,000 at 30 June of the prior year. (ato.gov.au)
• Non‑concessional (after‑tax) contributions cap: $120,000 per financial year (indexed from 1 July 2024). (ato.gov.au)
• Super co‑contribution (government top‑up for eligible low/middle income earners): up to $500 depending on income and personal after‑tax contributions; thresholds are set each year. (ato.gov.au)
• Preservation: generally you cannot access preserved super until you meet a condition of release (e.g., reach your preservation age and retire, or meet another condition such as severe financial hardship or specified medical conditions). See the ATO for exact preservation age rules. (ato.gov.au)

What super is (brief)

• Superannuation is a tax‑preferred retirement savings system. Employers must pay SG contributions to a complying super fund for employees. Members can also add money via salary sacrifice, personal deductible contributions, or after‑tax contributions. Funds invest members’ balances; earnings are taxed within super at concessional rates. (ato.gov.au)

Practical actions people commonly take (priority list)

1. Check your fund(s) and consolidate small accounts

   • Multiple accounts mean duplicate fees and multiple insurance policies. Consolidate where it reduces fees and doesn’t lose valuable insurance. Confirm insurance and exit costs before rolling money across. ASIC’s MoneySmart and ATO provide guides. (ato.gov.au)

2. Make sure your employer contributions are being paid (SG)

   • SG rate and eligibility are set by law. If you suspect missed SG, ask your employer and check your super statements. (ATO is the regulator for SG enforcement.) (ato.gov.au)

3. Consider salary sacrifice or personal deductible contributions (if tax efficient)

   • Salary sacrifice lowers taxable income and contributions are taxed in fund at 15% (subject to the concessional cap). Use carry‑forward caps if eligible to boost contributions in later years. Ensure you stay within caps to avoid extra tax. (ato.gov.au)

4. Use government incentives if eligible

   • Low‑income earners may be eligible for the super co‑contribution; check ATO thresholds and eligibility. (ato.gov.au)

5. Review investment option, fees and insurance

   • Compare returns after fees, investment strategy (growth vs conservative) and whether the insurance (life/TPD/income protection) is suitable. High fees and poor active manager performance can erode balances. APRA/industry reporting and ASIC MoneySmart have useful checks. (theaustralian.com.au)

6. Plan retirement phase / transfer balance cap

   • If moving to an account‑based pension, be aware of transfer balance caps (limits on how much can be transferred to tax‑free pension phase) and tax rules applying to lump sums and pensions. Check latest caps before acting. (csc.gov.au)

Common strategies by life stage

• Younger workers (20s–30s): prioritise regular contributions, consolidate accounts, keep costs low, consider higher growth option. Use employer SG and top up with salary sacrifice if you can while maintaining emergency savings outside super.
• Mid‑career (30s–50s): maximise concessional contributions if tax efficient, consider catch‑up using carry‑forward unused caps (if total super balance < $500k), review insurance, and lock in asset allocation for stage of career.
• Near retirement (55+): shift asset allocation to protect capital as retirement nears, model pension outcomes, check transfer balance cap implications, and consider timing of withdrawals and tax consequences.
• Retirees: set up account‑based pension if suitable, manage minimum drawdown rules, review estate and binding death benefit nominations.

Risks and things to watch for

• Fees and underperformance: fees compound strongly; compare net returns and cost structures. (theaustralian.com.au)
• Trustee governance, liquidity and cybersecurity: APRA has highlighted trustee governance and cyber risks — check how your fund handles these (MFA, fraud response). Large breaches have occurred in the sector. (theaustralian.com.au)
• Exceeding caps: penalties/tax for excess contributions — plan contributions carefully and get employer/super statements in advance. (ato.gov.au)

When to get professional advice

• For personalised, high‑stakes decisions (large contributions, pension structuring, binding death nominations, estate planning, tax‑effective strategies, or if you have complex employment/defined benefit arrangements) use a licensed financial adviser (AFSL authorised) or an accountant with super experience. ASIC’s MoneySmart explains how to find and check an adviser and what questions to ask. The ATO/ASIC sites are the definitive sources for rules and up‑to‑date thresholds. (ato.gov.au)

Useful official resources (authoritative)

• Australian Taxation Office (caps, contributions, co‑contribution, carry‑forward rules). (ato.gov.au)
• ASIC MoneySmart (practical checklists on choosing funds, fees, insurance, and finding an adviser). (ato.gov.au)
• APRA (industry supervision, trustee performance and alerts). (theaustralian.com.au)

If you want, I can:

• Run numbers for a contribution strategy example (give me your age, current super balance, annual salary, and whether you have a partner).
• Compare two hypothetical funds’ fees/returns if you provide their fee and return figures.
• Summarise ASIC’s checklist for choosing a financial adviser and a short email template to request fee/benchmark info from a fund.

If you want the ATO/ASIC pages or up‑to‑date caps checked for a specific financial year or a personalised calculation, tell me which year(s) or supply your numbers and I’ll run the calculations and cite the exact ATO/ASIC pages I used.