Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase at $2.20 per page. We hope you find our notes helpful.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$48.40
Document Type
Chapter
Pages
22
Notes Online Home 2023 Super Schools Day 1 Recent developments affecting the super contribution rules
In this chapter of the notes, we discuss Recent developments affecting the super contribution rules under the following broad headings:
- Increased TSB thresholds provide greater access to non-concessional contributions
- Downsizer contribution measure extended to more individuals from 1 January 2023
- Latest guide to the ‘work test’ and ‘deduction notice’ conditions for personal contributions
- Increase in SG charge rate from 1 July 2023
- The Government’s proposed ‘payday super’ measure from 1 July 2026