2012

Excess contributions tax

Source: QLD

Published Date: 21 Aug 2012

 

Can the fund rules prevent ECT assessments arising? If a member has an ECT assessment, what are the timing rules and options for responding?

This presentation covers:

  • fund rules – stopping excess contributions by deed
  • traps to watch out for
  • ATO process
  • ATO ID’s and publications
  • time limits and who pays ECT
  • fund contribution caps and ECT refunds.

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Individual Session

Excess contributions tax

Author(s): Neal Dallas
Materials from this session:

Details

  • Published By: Neal Dallas
  • Published On:21 Aug 2012
  • Took place at:Polo Club, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2012

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