shopping_cart

Your shopping cart is empty

  • Home
  • Excess contributions tax paper

Excess contributions tax paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 21 Aug 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Can the fund rules prevent ECT assessments arising? If a member has an ECT assessment, what are the timing rules and options for responding?

This paper covers:

  • fund rules – stopping excess contributions by deed
  • traps to watch out for
  • ATO process
  • ATO ID’s and publications
  • time limits and who pays ECT
  • fund contribution caps and ECT refunds.

Author profile

Neal Dallas CTA
Neal is a Principal in McInnes Wilson Lawyers’ Superannuation and Revenu e Group. He has extensive experience advising clients in the areas of superannuation, tax, estate planning and asset protection. He has advised corporate, industry and self-managed funds and their employers across a range of superannuation-related matters including fund establishment, fund mergers and transfers, benefit payment issues, superannuation borrowing arrangements, taxation of contributions and earnings, fund wind-ups and trustee training. - Current at 21 January 2021
Click here to expand/collapse more articles by Neal DALLAS.

 

This was presented at Hands On Super - A Practical Guide For You And Your Practice .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Funding retirement - How to maximise your benefits

Author(s):  Peter VILAYSACK

Materials from this session:

Great deeds - The SMSF deed health check

Author(s):  Scott HAY-BARTLEM

Materials from this session:

New client - Super checklist

Author(s):  Brett GRIFFITHS

Materials from this session:

Excess contributions tax

Author(s):  Neal DALLAS

Materials from this session:

Super on termination of employment

Author(s):  Chris WYETH

Materials from this session:

The nuts and bolts of property in super

Author(s):  Dennis EAGLES

Materials from this session:

Estate planning timebombs

Author(s):  Chris Balalovski

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse