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Excess contributions tax paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 21 Aug 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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 paper 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.

Author profile

Neal Dallas CTA
Neal is a Principal in McInnes Wilson Lawyers’ Superannuation and Revenue Group. He has extensive experience advising clients in the areas of superannuation, tax, estate planning and asset protection. He is recognised in the 2022 Edition of Best Lawyers in Australia in the areas of Superannuation Law, Tax Law, Trusts and Estates, and Wealth Management/Succession Planning Practice. - Current at 20 January 2022
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This was presented at Hands On Super - A Practical Guide For You And Your Practice .

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