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Excess contributions tax presentation

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 presentation 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
Neal Dallas FTIA, is a Special Counsel in the Business & Revenue group of McCullough Robertson. He has extensive experience in taxation, business structuring and estate planning. He advises trustees of various types of trust on taxation, structuring and succession issues. Neal advises on the establishment and acquisition of business and investment entities and on business taxation issues. He also advises the superannuation industry, including corporate, industry and self-managed superannuation fund trustees. Apart from advising business entities, Neal also advises many individuals on estate planning, succession planning, family trust arrangements, life insurance issues and asset protection.
Current at 19 February 2009
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.

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