General

Accepting Contributions

Superannuation technical questions 2011 6.2 Excess contributions tax: payments from superannuation funds

TR 2010/1 Income Tax: Superannuation Contributions

TR2009 / D3 Income Tax: Superannuation Contributions

2009 Budget changes to super

ATO ID 2009/124 – Lump sums received from foreign superannuation funds ATO ID 2010/14 Excess Contributions Tax: Restitution of a ‘mistaken’ contribution

ATO ID 2009/29 – Superannuation Contributions: return of contributions by SMSF – after 30 day time limit

ATO ID 2003/138 – Superannuation Retirement Income entities – Contribution of Trade Dollars (Barter Credits) (WITHDRAWN – SUPERSEDED)

Excess contributions tax – summary

Excess Contributions tax - applying to have your contributions disregarded or reallocated

Small Business CGT Concessions

Guide CGT concessions for small business 2009-2010

Contributions from the disposal of small business assets

CGT Cap Election

CGT cap amount

ATOID 2010/217 CGT Small business concessions: retirement exemption – contribution to complying superannuation fund – transfer of real property

Employer / Concessional Contributions

Concessional contributions cap

Notice of Intent to claim deduction

Concessional contributions – too much super can mean extra tax

Salary Sacrificing super

ATO ID 2011/87 Superannuation Guarantee Charge: employment status of a medical practitioner operating from a medical clinic 

Non-Concessional Contributions

Super contribution caps 

Non-Concessional contributions – too much super can mean extra tax

Contributions for personal injury form

ATO ID 2010/140 Excess contributions tax: transitional non-concessional contributions age based deduction limit associated employers

Case- McMennimin and Commissioner of Taxation [2010] AATA 573 – Superannuation Excess Contributions Tax

Spouse Contributions

Superannuation Spouse contribution tax offset

Contributions Splitting

 Superannuation Contributions splitting application

In-Specie Contributions

Tax Payer Alert – TA 2008/12 Non-cash contributions to superannuation funds