Superannuation Miscellaneous 2013

Recent developments affecting contribution strategies and practices

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2013


There have been a number of key legislative and interpretative developments which have a bearing on strategies and practices related to contributing to taxed, complying superannuation funds. This article reviews some of these developments. The primary focus is on recent developments affecting the tax treatment of concessional contributions. The article also covers various significant developments which affect the tax efficiency of non-concessional contributions or which otherwise have a bearing on the level of contributions that a client should make.

The article considers in turn superannuation guarantee changes, reduction of the government co-contribution, the low income earners’ contribution, the concessional contribution cap and the impact on transition to retirement pension strategies, the higher contributions tax for “very high income earners”, recent changes to the treatment of excess concessional contributions, the Commissioner’s discretion to disregard or reallocate excess contributions, identification of unusual contributions, and off-market transfers between related parties and SMSFs.

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Superannuation Miscellaneous 2013

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