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Superannuation: Sheltering in Bornstein’s “perfect storm”: Excess contributions tax crisis averted

Published on 01 Sep 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The successful outcome in the excess contributions tax matter of Bornstein has allowed comparisons to failed attempts in order to better understand when the discretion to disregard or reallocate contributions might be exercised.

Author profiles:

Bryce Figot CTA
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. Current at 10 December 2015 Click here to expand/collapse more articles by Bryce FIGOT.
 
David Oon
David is a Consultant with DBA Lawyers. Current at 01 August 2013 Click here to expand/collapse more articles by David Oon.
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