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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.

Author profile

David Shirlow
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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This was presented at National Superannuation Conference .

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Individual sessions

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SMSF regulatory update

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Author(s):  Barry RAFE

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Tax issues in successor fund transfers

Author(s):  Ross Stephens

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SMSF issues and the ATO

Author(s):  Stuart FORSYTH

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