Superannuation 2013

Recent developments affecting contribution strategies and practices

Source: New South Wales

Published Date: 29 Aug 2013


Contributions cap issues are becoming the bane of fund trustees and practitioners alike. This presentation considers the increasing frequency of various problems being encountered in relation to the contributions caps and, in turn, the strategies and practices being adopted to deal with them. The following issues are addressed:

  • the impact of changes to the tax treatment of contributions, including the significant amendments recently proposed by the government
  • dealing with excess contributions (until the proposed refunding provisions arelegislated), including applications for Commissioner discretion and related AAT findings and refund of concessional contributions
  • new rules for in specie contributions
  • other developments impacting on contribution strategies.

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Individual Session

Recent developments affecting contribution strategies and practices

Author(s): David Shirlow


  • Published By: David Shirlow
  • Published On:29 Aug 2013
  • Took place at:Sheraton on the Park, Sydney

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Superannuation 2013

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