Superannuation Projection Simulator (AU) – Rule-to-UI Crosswalk v20

Prepared as a traceability companion for the simulator. As at: 23 August 2025 (Australia/Sydney). This document maps each ATO rule to the specific user‑interface controls, validations and calculation modules that implement it. Laws can change — always check the ATO links.

Purpose & Scope How to read this matrix Rule‑to‑UI Crosswalk Validation copy & messages Change Log & Review Important Disclaimer

Purpose & Scope

This crosswalk provides end‑to‑end traceability: ATO requirement → UI controls/labels → validations → calc module → outputs → tests. It complements the Rules & Compliance summary and the User Guide.

Who it’s for: auditors, advisers, power users and maintainers.
What it covers: the major superannuation guardrails modelled by v20 and where they surface in the simulator.
What it’s not: not a legal interpretation; always defer to the ATO source links.

How to read this matrix

Each row ties a single rule to its implementation. “Calc module” names are logical components of the model (they align with the User Guide’s formula groups). “Tests” list at least one happy‑path and one guardrail edge.

UI elements: where users set inputs or see effects (toggles, fields, table columns).
Validations/messages: exact copy or summary of error/warning banners and tooltips.
Outputs: cards and table rows that change when this rule applies.

Rule‑to‑UI Crosswalk

Rule & ATO Source	Trigger & Thresholds	UI Elements	Validations & Messages	Calc Module	Outputs Affected	Test cases
Concessional cap = $30,000 (from 1 Jul 2024) ATO — Contributions caps	All ages; employer SG + salary sacrifice + personal deductible count to the cap.	Inputs: Employer SG %, Salary sacrifice, Personal deductible.	Warning banner when projected CC > cap; cap usage shown in 3‑year summary.	`cc_cap`	Summary “Cap usage”, Table: CC rows & totals.	CC=$29,500 → ok; CC=$30,500 → warning.
Carry‑forward concessional (5‑year lookback) if prior 30 Jun TSB < $500k ATO — Carry‑forward	TSB < $500k at prior 30 June; unused cap amounts available for up to 5 years.	Toggle: Use carry‑forward?	Info callout: “Carry‑forward lifts your CC cap by available unused amounts; prior‑year TSB must be < $500k.”	`cc_carryforward`	Cap raised in current year; 3‑year summary reflects higher allowance.	TSB=$420k with $10k unused → cap=40k; TSB=$520k → no increase.
Non‑concessional cap = $120,000; bring‑forward per TSB tier ATO — NCC cap & tiers	Age < 75 sometime in the year; bring‑forward tier by TSB (per ATO table).	Inputs: NCC (annual), Bring‑forward? toggle.	If TSB ≥ tier threshold → disable bring‑forward; tooltip explains cap for tier.	`ncc_cap`	Summary “NCC cap usage”; Table NCC rows & totals.	TSB=$1.85m → 3‑year $360k; TSB=$2.02m → nil cap.
Downsizer contributions (55+, ≤ $300k each, ≤ 90 days from settlement) ATO — Downsizer	Age ≥55; amount ≤ $300k pp; contribution within 90 days of settlement with form.	Inputs (per member): Downsizer amount, Settlement date.	Error if amount > 300k or timing > 90 days; reminder that it doesn’t count to NCC cap.	`downsizer`	Cashflows; contribution totals; TSB trajectory.	300k & 60d → pass; 305k or 120d → fail.
General Transfer Balance Cap (TBC) $1.9m → $2.0m (from 1 Jul 2025) ATO — TBC	At pension start: remaining personal TBC must cover starting balance (proportional indexation applies).	Action: Start pension; Input: Commencement amount.	Block/alert if start amount exceeds remaining TBC; note proportional indexation for later starts.	`tbc_check`	Retirement‑phase balances; ECPI eligibility; summary cards.	Start $1.2m with $0.9m remaining → blocked; with $1.1m remaining → allowed.
Minimum drawdown % and “1 June rule” ATO — Pension rules	Age‑based %; if pension starts on/after 1 June → no minimum for that FY.	Inputs: Start date, Age/DOB; Table shows “Minimum required”.	Reminder banner: “No minimum required this FY (1 June rule)” when applicable.	`pension_minimum`	Cashflows → pension payments; dashboard “Minimum due by 30 June”.	Start 1 Jun → $0 minimum; Start 31 May → pro‑rata due.
TRIS: 10% max; earnings taxed at 15% until retirement phase ATO — TRIS	TRIS selected; until a retirement‑phase condition is met.	Toggle: TRIS?; Input: Payment %.	Error if payment % > 10; info: “TRIS earnings taxed at 15% until retirement phase.”	`tris_limits`	Earnings/tax; payment limits; summary.	10% → ok; 11% → error.
Conditions of release (retire/preserve age, cease employment 60+, or turn 65) ATO — Accessing your super	Dependent on DOB, age and events.	Labels under benefit actions; DOB input drives eligibility timing.	UI restricts lump sums/pensions until a condition is met; message shows earliest date.	`access_rules`	Availability toggles; projected withdrawals.	Age 64 no retire → blocked; turn 65 → allowed.
Preservation age table & TRIS eligibility ATO — Preservation table	DOB maps to preservation age; TRIS only at/after preservation age.	Input: DOB; eligibility badge in pension panel.	Badge shows “Preservation age reached on …” and gates TRIS toggle until then.	`preservation_age`	TRIS availability; access timing in outputs.	DOB = 1/1/1990 → age 35 (not eligible); DOB hitting preservation age → eligible.
Super Guarantee (SG) — 11.5% in 2024–25; 12% from 1 Jul 2025 ATO — SG rates	Employer contributions accrue at legislated rate by year.	Input: Salary; field for SG% (defaults to legislated rate).	Tooltip: “Legislated SG% applied by year.”	`sg_rate`	Contributions timeline; summary contributions.	FY 2025 → 11.5%; FY 2026 → 12%.
Earnings tax — 15% in accumulation; ECPI in retirement; TRIS taxed until retirement phase ATO — Fund income tax	Phase‑dependent rates (accumulation vs retirement) and TRIS treatment.	Phase status shown in account cards; TRIS flag.	Info note when moving to retirement phase; TRIS tooltip indicates 15% rate until conversion.	`earnings_tax`	Tax line in table; ending balance; summary graphs.	Switch to retirement phase → tax drops to 0%.
Contribution acceptance windows & 75‑after‑month rule ATO — Acceptance windows	For certain voluntary contributions until 28 days after month turning 75.	NCC/CC schedulers show allowed date range.	Warning if date outside permissible window.	`acceptance_dates`	Contribution timelines; warnings list.	Day 15 after month‑end → ok; Day 35 → blocked.
Work test (deduction claims 67–74) ATO — Personal super contributions	Required only to claim a deduction (not to contribute NCCs or salary sacrifice).	Toggle: Personal contribution is deductible?	Reminder: “Work test/exemption may apply at tax time (67–74).”	`deduction_flag`	Tax treatment in outputs; notes in summary.	Deductible at 68 → reminder shown; non‑deductible → no reminder.

Validation copy & messages (examples)

Bring‑forward disabled: “Bring‑forward not available at your TSB. See ATO tiers.”
TRIS max exceeded: “TRIS payments cannot exceed 10% of the opening balance.”
Acceptance window: “Personal NCC must be received by the fund within the permitted window after turning 75.”
Minimum drawdown (1 June rule): “No minimum required this financial year.”

Exact copy may vary slightly between light/dark themes and compact views.

Change Log & Review Cadence

v1.0 — Initial v20 crosswalk covering key contribution, TBC, access and tax rules.

Review quarterly and after ATO updates/Federal Budget announcements.

Important disclaimer

This is a traceability aid only. It does not take into account your objectives, financial situation or needs. It is not tax or financial advice. While care has been taken to ensure accuracy as at 23 August 2025 (Australia/Sydney), laws and ATO guidance may change. Always verify details using the linked ATO sources and seek professional advice before acting.