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Recent developments affecting contribution strategies and practices paper


Contributions cap issues are becoming the bane of fund trustees and practitioners alike. This paper considers the increasing frequency of various problems being encountered in relation to the contributions caps and, in turn, the strategies and practices being adopted to deal with them. The following issuesare addressed:

  • the impact of changes to the tax treatment of contributions, including the significant amendments recently proposed by the government
  • dealing with excess contributions (until the proposed refunding provisions arelegislated), including applications for Commissioner discretion and related AAT findings and refund of concessional contributions
  • new rules for in specie contributions
  • other developments impacting on contribution strategies.


This was presented at National Superannuation Conference .

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Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:

Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

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Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:

SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

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