Determining a client’s total superannuation balance is not as simple as it sounds…
Accumulation & contributions
Total superannuation balance is used to determine eligibility to a number of concessions; caps and offsets, including: unused concessional carry forward cap; non-concessional cap; bring forward rule for non-concessional cap; tax offset for spouse contributions. The concept sounds simple, but can be quite complex and so we take a review of how to calculate an individual's TSB in this article....
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