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The ATO has published its SuperUpdate for September 2012.

It contains information on the following topics:

  • New government super payment for low-income earners
  • One time only refund of excess concessional contributions
  • Changes to the concessional (before-tax) contributions cap
  • Issuing of invalid TFN notices to funds and members
  • New form for provider claims for payment 
  • How to minimise the illegal early release of super
  • Data and e-commerce standard 
  • Increase in the SMSF supervisory levy
  • Obligations and responsibilities for self-managed super fund trustees 
  • SMSF auditor registration 


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