Contributions to Super - The what, how, why and when paper
Published on 30 Aug 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The taxation impacts on making a contribution to a superannuation fund can never be underestimated as it is more than just the payment of cash that is counted. In this paper, Graeme Colley looks at the finer points of:
- What is a contribution – there is more to that than you think
- Taxation impacts of contributions
- The importance of timing contributions
- Keeping your contribution caps on or off
- The impact of the proposals in the wind.
Graeme is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO.
- Current at
05 January 2016