This presentation looks at superannuation contributions in a more positive light and looks at ways and means of maximising contribution capabilities. Appropriate case studies are included to illustrate the benefits of these strategies. Topics covered include:
- Contribution capabilities with constitutionally protected funds
- Contributions using the small business concessions and contributions from personal injury settlement
- Using contribution reserves to gain benefits without excess contributions tax; ATOID 2012/16
- How to deliberately exceed the concessional contributions cap to the benefit of your client
- Increase value in the fund by using acceptable gearing strategies.