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Great news in the budget — excess non-concessional contributions tax!
There was some great news in last night’s budget!
The government made the following announcement regarding excess non-concessional contributions:
The Government will allow individuals the option of withdrawing superannuation contributions in excess of the non-concessional contributions cap made from 1 July 2013 and any associated earnings, with these earnings to be taxed at the individual’s marginal tax rate. Final details of the policy will be settled following consultation with key stakeholders in the superannuation industry.
This measure delivers on the Government’s election commitment to develop an appropriate process that addresses all inadvertent breaches of the contribution caps where the error would result in a disproportionate penalty.
This measure is estimated to have a cost to revenue of $40.1 million over the forward estimates period.
Excess contributions tax has hit many Australians hard since it was first introduced in 2006-07 and this change is welcome news. The details of the proposal will be settled following consultation with key stakeholders in the superannuation industry. Our firm is likely to be represented in this process and has been assisting many taxpayers adversely affected by excess contributions tax system since its introduction.
We will be discussing the strategic implications of this at our current SMSF Strategy Seminars, running right now. For more information or to register see http://www.dbanetwork.com.au/dbalawyers/seminars3/face2face/SMSF-Strategy-Seminars.html)
* * *
This article is for general information only and should not be relied upon without first seeking advice from an appropriately qualified professional.
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