SMSF Tax Update

Posted: 9 Sep 2010

See all articles by Gordon Mackenzie

Gordon Mackenzie

University of New South Wales - Australian Taxation Studies Program (ATAX)

Date Written: September 6, 2010

Abstract

This paper looks at several things with respect to getting value into an SMSF. First, it looks at recent budget changes that will increase the amount of contributions that can be made to a SMSF. Secondly, it looks at ‘vanilla’ or traditional strategies currently used in practice to get value into a SMSF. Thirdly it discusses recent ATO ‘products’ (ATOIDs and Taxpayer Alerts) that relate to contributions. Finally, it looks at some issues around allocation from reserves in a SMSF and how they relate to contribution caps, assessable contributions in the SMSF and taxable component of a benefit payment.

Keywords: Taxation, Australia, Superannuation

Suggested Citation

Mackenzie, Gordon, SMSF Tax Update (September 6, 2010). UNSW Law Research Paper No. 2010-34, Available at SSRN: https://ssrn.com/abstract=1673672

Gordon Mackenzie (Contact Author)

University of New South Wales - Australian Taxation Studies Program (ATAX) ( email )

Sydney, NSW 2052
Australia

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