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What is a contribution?

Publication date: 06 Apr 10 | Source: CCH TAX WEEK

Issue: Issue 10 2010

Pages: pp. 1-2

Abstract:
The ATO issued a key ruling TR 2010/1 on what is a contribution and when is a contribution made to a superannuation fund on 25 February 2010.

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Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. - Current at 19 September 2016
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