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Contributions and excess contributions tax

Contributions and excess contributions tax

All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.



1 Introduction
2 What is a contribution
2.1 Introduction
2.2 How can a contribution be made
2.3 Discretionary trust distributions to SMSFs
2.4 When is a contribution made
2.5 Reading
3 Types of contribution
3.1 Concessional contributions
3.2 Contribution caps
3.3 NCCs
3.4 Contribution age limits
3.5 Low income super contributions (?LISC?)
3.6 Extra 15% contributions tax for those earning $300,000 plus
3.7 Reading
4 Other types of contributions
4.1 Government co-contribution scheme
4.2 Contributions from the sale of small business assets
4.3 Contributions splitting
4.4 Eligible spouse contributions
4.5 Overseas transfers to Australian super plans
4.6 Reading
5 Excess contributions regime
5.1 Can you refund excess contributions?
5.2 Excess CCs
5.3 Excess NCCs
5.4 Excess NCCs
5.5 Reading
6 Contribution reserving
6.1 What is a reserve?
6.2 ATO view on contribution reserving
6.3 Reserving powers
6.4 Reserving strategy
6.5 Allocations to members
6.6 Earnings
6.7 Deductibility
6.8 Div 293 tax for those earning $300,000 plus
6.9 Choice of fund
6.10 Reading
7. APPENDIX: FIGURES FOR FY15




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