Contributions and excess contributions tax
Contributions and excess contributions tax
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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