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Notes Online Home 2021 Super Schools Day 2 Advanced planning strategies to maximise superannuation contributions
Small business clients can contribute over $2,000,000 in the 2022 income year
In this section of the seminar notes, we look at Small business clients can contribute over $2,000,000 in the 2022 income year. In more detail:
- Fundamentals of small business clients making contributions under the
CGT cap - Applying the CGT lifetime cap to the 15-year exemption
- Using the $500,000 CGT cap for payments under the retirement exemption
- Combining the CGT lifetime cap and the non-concessional contributions cap
- Case study shows how a taxpayer saves over $400,000 by combining the contributions caps