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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.
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Notes Online Home 2024 Tax Schools Day 1 ATO's 2024 danger areas for individuals
Common audit traps with claiming personal super contributions at Item D12
This section of the seminar notes covers Common audit traps with claiming personal super contributions at Item D12, including:
- The background to satisfying the requirements for claiming personal contributions at Item D12
- Key compliance issues with satisfying the deduction notice requirements for personal contribution claims
