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Notes Online Home 2023 Super Schools Day 1 Recent developments affecting the super contribution rules
Increased TSB thresholds provide greater access to non-concessional contributions

In this section of the notes we look at increased TSB thresholds provide greater access to non-concessional contributions, more specifically:

  • When can an individual access the ‘bring forward rule’ for NCCs in the 2024 income year?
  • How is an individual’s TSB calculated on 30 June?
  • TSB threshold for other super-related concessions

Chapters and Articles in 2023 Super Schools Day 1

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

Potential dangers with property developments involving SMSFs

Common traps for SMSFs with related party LRBAs in the current economic climate

The dangers for SMSFs that provide rent relief to tenants in the current climate

ATO’s audit focus on the illegal early access of super benefits from an SMSF

ATO issues warning over asset protection schemes involving SMSFs

Proposed new 15% additional tax for super balances above $3 million

Latest ATO valuation guidelines for SMSFs

NEW relief for discounted accounting and other general services provided to SMSFs

Increased monetary penalties for SMSF breaches from 1 January 2023

Latest tax guide to compensation received for inappropriate advice and loss of super

Court ruling highlights the importance of a BDBN complying with an SMSFs rules

Recent court decision clarifies whether a death benefit could be paid to a carer

Major changes affecting retirement phase pensions from 1 July 2023