$198

Contributions – getting money into an SMSF

Actions and Detail Panel

$198

Event Information

Share this event

Date and time

Location

Location

Online event

Refund policy

Refund policy

Contact the organiser to request a refund.

Eventbrite's fee is nonrefundable.

Event description
This Webclass provides an online interactive learning experience providing you with 2.5 hours of CPD.

About this event

The ATO released their taxation ruling (TR 2010/1) on what is a superannuation contribution back in 2010 and recently they released draft consolidation TR 2010/1DC to outline proposed change to the contribution ruling to reflect the removal of the 10% maximum earnings test for claiming a personal superannuation contribution as an income tax deduction and interaction with the non-arm’s length expenditure (NALE) final ruling LCR 2021/1. This provides the perfect opportunity to revisit the rules for contributions, both from a superannuation law and income tax perspective and consider what strategies are available.

In this one and half hour webclass we will consider:

  • What is considered to be a superannuation contribution;
  • The rules that allow an SMSF trustee to accept a contribution from or on behalf of a member and the timing of such contributions;
  • The circumstances that allow a contribution to be returned;
  • When a contribution is assessable income of the SMSF;
  • The contribution cap consequences for an accepted contribution;
  • Interaction of the contribution rules with NALE rules;
  • Contribution strategies for building retirement capital and saving tax.

The format of the webclass will be:

  • Presentation on the relevant rules of the webclass topic;
  • Attendees to consider the various case studies;
  • A discussion of the various cases studies; the issues identified by attendees and proposed solutions;
  • Time for attendees to ask questions related to the webclass topic.

A learning guide and the case studies will be provided at least 48 hours prior to the start of the webclass for registrants to review and consider. Although not a requirement, reviewing these materials ahead of the session will aid understanding.

Date and time

Location

Online event

Refund policy

Contact the organiser to request a refund.

Eventbrite's fee is nonrefundable.

{ _('Organizer Image')}

Organiser Accurium

Organiser of Contributions – getting money into an SMSF

Save This Event

Event Saved