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Notes Online Home 2021 Super Schools Day 1 What’s new for SMSF’s
Latest developments affecting the super contribution rules
These seminar notes will address the latest developments affecting the superannuation contribution rules under the following headings:
- Impact of the new CCs cap from 1 July 2021
- Removal of excess CCs charge for excess CCs
- Increased NCCs caps and new TSB thresholds for NCCs from 1 July 2021
- NEW ATO guidelines signal major back-flip with ‘in-specie’ contributions
- NEW rules provide greater flexibility with re-contributing COVID-19 super withdrawals
- Claims for personal contributions in the ATO’s firing line – satisfying the notice requirements
- Recent developments affecting the downsizer contributions measure