Learn the basics of making contributions in your self managed super fund. This learning module steps through key information regarding identifying when an amount can be classified as a contribution, when a contribution is received and deductible, when your SMSF can or cannot accept a contribution, how contributions are taxed, and the current contribution cap amounts.Â
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Lessons associated with this course are reserved for members of our free community and SMSF Connect members.
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Disclaimer
The SMSF Association, ACN:103739617, has compiled the information contained herein in good faith and with due diligence for use by interested parties.
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Course Content
Introduction to Contributions
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Question 1: How do the contribution rules work?
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Question 1a: Sources of contributions
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Question 2: When is a contribution received?
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Question 3: Is the contribution deductable?
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Question 3a: When can an employer claim a deduction for a superannuation contribution?
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Question 3b: When can an individual claim a deduction for a personal superannuation contribution?
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Question 4: Can my SMSF accept the contribution?
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Question 4a: Step 1: Contribution type
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Question 4b: Steps 2 & 3: Member age and applying the acceptance rules
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Question 4c: Summary of acceptance rules
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Question 4d: Superstream obligation for SMSFs
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Question 5: How are contributions taxed?
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Question 5a: Understanding the concessional contributions cap
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Question 5b: How are excess concessional contributions treated?
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Question 6: Understanding the non-concessional contributions (NCC) cap
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Question 6a: Understanding the bring-forward rule
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Question 6b: Which contributions don’t count towards your non concessional contributions cap
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Question 7: How concessional and non-concessional contributions are taxed
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How an SMSF Association Specialist Advisor can assist
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