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13 Oct 14 Reforming the Superannuation Excess Non-concessional Contributions Tax

On 10 October 2014, Treasury released exposure draft legislation and draft explanatory memorandum to give effect to the 2014-15 Budget measure to allow individuals the option of withdrawing superannuation contributions in excess of the non?concessional contributions cap made from 1 July 2013 and associated earnings, with these earnings to be taxed at the individual's marginal tax rate.

The closing date for submissions is Friday 24 October 2014.

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