Income

ATO ID 2009/110 SMSF: Exchange traded options – tax treatment of premiums receivable

Non-Arms Length Income

Addendum to TR 2006/7: Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income (Publication date: 7 December 2011)

Technical minutes March 2010 – 6.9. Unit trusts and non arm’s length income

TA 2008/4 Self-managed superannuation funds deriving income from certain uncommercial trusts

TR 2006/7 Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Darrelen Pty Ltd, Trustee of the Henfam Superannuation Fund v The Commissioner of Taxation

U Net non-arm’s length income, Non-arm’s length trust distributions, Non-arm’s length private company dividends

Income Tax Assessment ACT 1997 – Sect 295.550 – Meaning of non-arm’s length income

Section 273 – Special income (repealed)

Contributions

TR 2010/1 – Income Tax: Superannuation Contributions

Benefits paid

TR 2011/D3 – Income tax: when a superannuation income stream commences and ceases

ATO ID 2004/942 – Income tax: assessability of lump sum payment received in respect of terminal illness

SMSF and tax exemptions on pension assets

TR 93/17 Income Tax: Income Tax deductions available to super funds  (apportionment)

How your super payout is taxed

Super lump sum tax table

Expenses

Superannuation technical questions 2011 6.4 TR 93/17 – clarification of which expenses must be apportioned

ATO ID 2009/111 SMS: Exchange traded options -tax treatment of premiums payable

Deductions

TR 2011/D6 Income Tax: deductibility of premiums paid by a complying superannuation fund in respect of Total Permanent Disability insurance cover for its members

Income Tax Assessment Amendment Regulations 2011 (No. 5) – Subdivision 295-G Deductible portion of premiums  

IT 2672 – Income tax: deductibility of costs of amending a superannuation fund trust deed

ATO ID 2009/99 Deductibility of premiums on ‘whole of life policy’ para 279(1)(a) ITAA 1936

ATO ID 2009/100 Deductibility of premiums on ‘whole of life policy’ para 295-465(1) ITAA 1936

TD 2007/3 Is a deduction allowable to complying super fund for insurance premiums…

TR 93/17 Income tax: Income tax deductions available to superannuation funds

Annual return

2011 Self-managed superannuation fund annual return instructions

2010 Self-managed superannuation fund annual return instructions

2009 SMSF Annual Return

2009 Annual return Instructions

2008 Annual return Instructions

Lodgement of Income Tax returns not necessary form

Conditions of non-lodgement  new funds

Voluntary disclosures