SMSF Specialist Education Module – Contribution Standards

2 Jan 2020 — 2 Jan 2021
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January 2, 2020 @ 5:30 am - January 2, 2021 @ 5:30 am

$250

OVERVIEW

Contributions require a thorough understanding of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SIS Regulations), and the Income Tax Assessment Act 1997 (Cth) (ITAA 97) and Income Tax Assessment Regulations 1997 as they provide the rules on making and accepting contributions, and determine the taxation treatment, designation and deductibility.

This topic provides an outline of the rules about accepting contributions, who can make contributions and the way those contributions can be made.
It then discusses the difference between mandatory and non-mandatory contributions, taxable and non-taxable contributions and excessive and non-excessive contributions.

The topic also highlights some of the key contributions that can be made to help members accumulate beyond normal contributions, leading to strategic opportunities.

LEARNING OUTCOMES

On completing this topic, you should be able to:

• outline when a fund can and cannot accept contributions based on a member’s age
• provide an overview of the types of contributions that can be made
• highlight how contributions can be made to a fund
• calculate the amount of concessional and non-concessional contributions that will be excessive
• identify when contributions can be returned.

Tickets

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SMSF Specialist Education Module - Contribution Standards - Education Modules Fee
$ 250.00

Details

2 January 2020 2 January 2021

$250.00
(Price for Non-Members)

$150.00
(Price for Members)

5 CPD Hours