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Notes Online Home 2017 Super Schools Day 2 New contribution planning strategies
Advanced post-reform strategies for business clients to maximise contributions into an SMSF
In this part of the notes we look at advanced post-reform strategies for business clients to maximise contributions into an SMSF:
- Applying the lifetime CGT cap to contributions made in respect of the retirement exemption
- Applying the lifetime CGT cap to contributions made in respect of the 15-year exemption
- Combining the CGT cap and the NCC caps to make large contributions into superannuation
- Careful planning is required when making a contribution under the CGT cap to manage TSB