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Notes Online Home 2015 Super Schools Day 1 Whats New for SMSFs
NEW reforms introduce refund option for excess non-concessional contributions
In this area of the notes we look at new reforms and the introduction of a refund option for excess non-concessional contributions. In particular, the following:
- The new refund rules for excess NCCs that arise from 1 July 2013
- A step-by-step guide to withdrawing excess NCCs under the new rules from 1 July 2013