Skip to main content
shopping_cart

Your shopping cart is empty

Contributions to superannuation funds paper

Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • contributions to super funds
  • allocation of contributions
  • refund of excess concessional contributions up to $10,000
  • indexation frozen up to 30 June 2014
  • concessional contributions cap for over 50s
  • additional 15% “contribution charge” for high income earners
  • concessional contributions tax refunded for low income earners
  • contributions and court and tribunal decisions.

Author profile:

Author Photo - Graeme Colley
Graeme Colley
Graeme is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO. Current at 05 January 2016 Click here to expand/collapse more articles by Graeme COLLEY.
 

This was presented at NSW 7th Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions













When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

Materials from this session:





ATO SMSF update

Author(s):  Matthew Bambrick

Materials from this session:

The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

Materials from this session:




GST update

Author(s):  Jonathan Ackerman

Materials from this session:




Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

Materials from this session:

Aspects of the BEPS action plan

Author(s):  Mark KONZA

Materials from this session:

Independent review

Author(s):  Deborah HASTINGS

Materials from this session:




Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

Materials from this session:


Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

Materials from this session:





Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:

 

Copyright Statement