31386 paragraphs found
See ATO Taxation Determination TD 2013/22, which applies from 1 July 2013. ATO ID 2012/16 applied prior to 1 July 2013. …
See ATO form NAT 74851 Request to adjust concessional contributions . …
See the Self-Managed Superannuation Fund annual return (NAT 71226). …
Contributions caps are discussed in paragraph 393 of this Guidance Statement. …
The ordinary income of a SMSF for tax purposes includes: investment earnings, such as interest, dividends, rent, trust distributions, and realised capital gains; concessional contributions received during the year; and dividend and other income derived …
If a member exceeds their concessional or non–concessional contribution cap, it does not automatically mean that the excess contributions must be returned. The auditor reviews information pertaining to contributions to ascertain whether the excess …