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Notes Online Home 2017 Tax Schools Day 1 Major Reforms to the superannuation contribution rules
In this chapter of the notes we discuss the major reforms to the superannuation contribution rules. The following topics are covered:
- Major changes affecting the capping regime for non-concessional contributions (‘NCCs’)
- Changes affecting the capping regime for concessional contributions (‘CCs’)
- Extending tax deductions for personal super contributions
- Extending the Division 293 (15% additional) tax for concessional contributions (‘CCs’)
- Extending tax offset for spouse contributions
- Changes to the co-contribution concession
- The Low Income Superannuation Tax Offset
- Summary table – the key contribution reforms