National Conference 2022
In many respects, the eligibility criteria for making superannuation contributions have positively evolved over the decades, including the range of contribution types and age/work test restrictions. That evolution seems destined to continue.
In this session, David Barrett from Macquarie Bank will briefly recap that evolution, and delve into a range of current issues including:
- Motivations and means to contribute in excess of the transfer balance cap
- Pros and cons of re-contribution strategies
- Common excess contribution scenarios, and how to manage them
- Recent legislative and regulatory developments.
After this session you should have an:
- Increased understanding of historical and current legislative/regulatory environment affecting superannuation contributions
- Practical understanding of the impacts of excessive superannuation contributions and re-contributions.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association