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Making the most of super fund tax deductions

Publication date: 03 Oct 12 | Source: CCH TAX WEEK

Issue: Issue 38 21 Sep 2012

Pages: pp 1-3


The Tax Office issued an ATO Interpretive Decision (ATO ID 2012/47) in May this year which flags the fact that all types of contributions, including roll-overs from another fund, can be taken into account in calculating certain fund deductions. ATO ID 2012/47 serves as a useful reminder to SMSF advisers to ensure their clients make full use of that fact.

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Author profiles

Stephanie LEE
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David Shirlow CTA
David has been involved with the financial services industry since 1985. He is an Executive Director with Macquarie Bank where he manages government relations and technical media commentary. David is a director of SMSF Professionals Association of Australia, a practising member of the NSW Law Society, a CTA and fellow of the Tax Institute, and is on the Superannuation Board Committee of the Financial Services Council. - Current at 08 January 2014
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