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Contributions and TTR

This section provides you with information relating to superannuation interests in accumulation phase and transition to retirement strategies.

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Key deductible contribution considerations 14 Jul 2017
While deductible contributions are not new, they were generally not available to the majority of employees before 1 July 2017 due to the operation of the 10% rule (which required less than 10% of inco...
Revisiting TTR strategies for clients 06 Jul 2017
With transition to retirement (TTR) income streams set to lose their tax-free earning status from 1 July 2017, it is appropriate to contemplate the implications of this change for existing TTR clients...
A last opportunity to maximise the higher NCC cap 28 Apr 2017
Boosting retirement savings with concessional contributions (CCs) and non-concessional contributions (NCCs) can help self-managed super fund (SMSF) members achieve their retirement goals. However, fro...
Boosting retirement savings through a personal deductible contribution strategy 23 Dec 2015
An effective way of contributing to superannuation is to make a personal contribution and claim a tax deduction. In this article, we take a closer look at the rules and highlight tips and traps for im...
TTR case study: increase superannuation savings and reduce tax 28 Sep 2015
A transition-to-retirement (TTR) strategy may help your clients supplement their income as they wind down to retirement, increase superannuation savings and reduce tax payable on benefits. Read our TT...
Contributions tax treatment for high income earners 16 Jun 2015
As of 1 July 2012, individuals who earn at least $300,000 in income pay 30% tax on concessional contributions. This measure was originally announced as part of the 2012 Federal Budget and around 1% of...
Removal of double taxation on excess non concenssional contributions 10 Apr 2015
New legislation removing the double taxation of after-tax superannuation contributions made in excess of the cap has passed parliament. The new rules apply to non-concessional contributions made in th...
Taking full advantage of contributions and rollovers 11 Jan 2015
For SMSFs with members in pension and accumulation phase it is important to understand how contributions and rollovers affect the fund’s exempt current pension income (ECPI) claimed in the SMSF annual...
Contributions reserving 15 Oct 2014
Contributions made to a self-managed superannuation fund (SMSF) are restricted by the contribution caps. Exceeding the contribution caps for concessional or non-concessional contributions can lead to ...
Transition to retirement pensions 15 Oct 2014
Transition to retirement pensions are a special type of account-based pension designed to assist retirees in transitioning from full time work to retirement. These pensions can be commenced when an in...
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