When a member commences an account-based pension from their SMSF, the question of making non-concessional contributions to the fund may arise. This session looks at this issue and other contribution dilemmas in light of the recent reforms, including:

• Understanding recent changes to contribution rules:
  • new rules for personal tax deductible contributions
  • spouse contributions
  • right to make catch up contributions when coupled with existing salary sacrifice
  • spouse super splitting strategies
• Making concessional contributions when receiving an account-based pension
• Satisfying work test if you are over 65
• New voluntary super contribution exemption for those aged between 65 and 74
• Contribution strategies for couples in a private business who are also employed
• Spouse offset rules and contributions
• Catch up contributions after 1st of July 2018
• Small business CGT concessions
• Downsizer contributions - new cap $300,000
• Catch up contributions over 5 year period
• Tax on super contributions compared with the pension account
• New integrity measures over deductions for personal contributions and NOI processes