Contributions – DBA Lawyers https://www.dbalawyers.com.au Leading SMSF Law Firm Thu, 12 Sep 2019 04:08:14 +0000 en-US hourly 1 Is the superannuation guarantee system in need of an urgent overhaul? https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/ https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/#respond Mon, 19 Aug 2019 07:11:16 +0000 http://www.dbalawyers.com.au/?p=9804 read more]]]> https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/feed/ 0 Labor’s superannuation and related proposals https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/ https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/#respond Fri, 15 Feb 2019 10:34:15 +0000 http://www.dbalawyers.com.au/?p=9165 read more]]]> https://www.dbalawyers.com.au/announcements/labors-superannuation-and-related-proposals/feed/ 0 Work test exemption passes without bring-forward rule complications https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/ https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/#respond Thu, 20 Dec 2018 19:00:36 +0000 http://www.dbalawyers.com.au/?p=9047 read more]]]> https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/feed/ 0 Why should the deposit be paid by the SMSF trustee? https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/ https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/#respond Sun, 30 Sep 2018 14:01:35 +0000 http://www.dbalawyers.com.au/?p=8878 read more]]]> https://www.dbalawyers.com.au/contributions/why-should-the-deposit-be-paid-by-the-smsf-trustee/feed/ 0 Strategies to reduce your total superannuation balance: Part 3 https://www.dbalawyers.com.au/contributions/strategies-to-reduce-your-total-superannuation-balance-part-3/ https://www.dbalawyers.com.au/contributions/strategies-to-reduce-your-total-superannuation-balance-part-3/#respond Tue, 14 Aug 2018 02:10:07 +0000 http://www.dbalawyers.com.au/?p=8771 read more]]]> https://www.dbalawyers.com.au/contributions/strategies-to-reduce-your-total-superannuation-balance-part-3/feed/ 0 Stocktake on recent superannuation changes – when will the Government give us a long-term vision? https://www.dbalawyers.com.au/announcements/stocktake-on-recent-superannuation-changes-when-will-the-government-give-us-a-long-term-vision/ https://www.dbalawyers.com.au/announcements/stocktake-on-recent-superannuation-changes-when-will-the-government-give-us-a-long-term-vision/#respond Tue, 17 Jul 2018 04:59:58 +0000 http://www.dbalawyers.com.au/?p=8712 read more]]]> https://www.dbalawyers.com.au/announcements/stocktake-on-recent-superannuation-changes-when-will-the-government-give-us-a-long-term-vision/feed/ 0 Contribution Reserving Strategy https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/ https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/#respond Wed, 20 Jun 2018 22:00:48 +0000 http://www.dbalawyers.com.au/?p=8380 read more]]]> https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/feed/ 0 Strategies to reduce your total superannuation balance: Part 1 https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/ https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/#respond Wed, 30 May 2018 03:00:37 +0000 http://www.dbalawyers.com.au/?p=8354 read more]]]> https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-1/feed/ 0 How the Federal Budget 2018 will impact SMSFs https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/ https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/#respond Tue, 15 May 2018 07:01:51 +0000 http://www.dbalawyers.com.au/?p=8323 read more]]]> https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/feed/ 0 Ensure an SMSF meets the residency tests https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/ https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/#respond Mon, 30 Apr 2018 07:42:51 +0000 http://www.dbalawyers.com.au/?p=8295 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/feed/ 0 Total superannuation balance milestones https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/ https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/#respond Mon, 19 Mar 2018 23:45:25 +0000 http://www.dbalawyers.com.au/?p=8185 read more]]]> https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/feed/ 0 Excess concessional contributions charge https://www.dbalawyers.com.au/contributions/excess-concessional-contributions-charge/ https://www.dbalawyers.com.au/contributions/excess-concessional-contributions-charge/#respond Mon, 12 Feb 2018 07:34:36 +0000 http://www.dbalawyers.com.au/?p=8094 read more]]]> https://www.dbalawyers.com.au/contributions/excess-concessional-contributions-charge/feed/ 0 SMSFs must tread carefully when dealing with employee share schemes interests https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/ https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/#respond Fri, 12 Jan 2018 01:54:37 +0000 http://www.dbalawyers.com.au/?p=8030 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/feed/ 0 How will the First Home Super Saver Scheme work for SMSFs? https://www.dbalawyers.com.au/contributions/will-first-home-super-saver-scheme-work-smsfs/ https://www.dbalawyers.com.au/contributions/will-first-home-super-saver-scheme-work-smsfs/#respond Fri, 22 Dec 2017 09:39:50 +0000 http://www.dbalawyers.com.au/?p=8000 read more]]]> https://www.dbalawyers.com.au/contributions/will-first-home-super-saver-scheme-work-smsfs/feed/ 0 How will downsizer contributions work for SMSFs? https://www.dbalawyers.com.au/contributions/will-downsizer-contributions-work-smsfs/ https://www.dbalawyers.com.au/contributions/will-downsizer-contributions-work-smsfs/#respond Fri, 22 Dec 2017 09:19:04 +0000 http://www.dbalawyers.com.au/?p=7997 read more]]]> https://www.dbalawyers.com.au/contributions/will-downsizer-contributions-work-smsfs/feed/ 0 Triggering your bring forward non-concessional contributions cap post-1 July 2017 https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/ https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/#respond Thu, 07 Dec 2017 05:27:14 +0000 http://www.dbalawyers.com.au/?p=7982 read more]]]> https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/feed/ 0 Spousal contributions and contributions split https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/ https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/#respond Thu, 23 Nov 2017 00:33:35 +0000 http://www.dbalawyers.com.au/?p=7943 read more]]]> https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/feed/ 0 Key questions answered for downsizer superannuation contributions https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/ https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/#respond Wed, 26 Jul 2017 06:13:51 +0000 http://www.dbalawyers.com.au/?p=7552 read more]]]> https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/feed/ 0 Total superannuation balance and small business CGT contributions post 30 June 2017 https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/ https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/#respond Thu, 06 Jul 2017 03:24:07 +0000 http://www.dbalawyers.com.au/?p=7488 read more]]]> https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/feed/ 0 Many strategies are based on the proportioning rule https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/ https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/#respond Fri, 28 Apr 2017 07:23:45 +0000 http://www.dbalawyers.com.au/?p=7328 read more]]]> https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/feed/ 0 Important reminders as superannuation changes loom https://www.dbalawyers.com.au/contributions/important-reminders-superannuation-changes-loom/ https://www.dbalawyers.com.au/contributions/important-reminders-superannuation-changes-loom/#respond Fri, 10 Mar 2017 01:23:59 +0000 http://www.dbalawyers.com.au/?p=7191 read more]]]> https://www.dbalawyers.com.au/contributions/important-reminders-superannuation-changes-loom/feed/ 0 Spotlight on superannuation contributions https://www.dbalawyers.com.au/contributions/spotlight-superannuation-contributions/ https://www.dbalawyers.com.au/contributions/spotlight-superannuation-contributions/#respond Wed, 14 Dec 2016 13:00:34 +0000 http://www.dbalawyers.com.au/?p=6967 read more]]]> https://www.dbalawyers.com.au/contributions/spotlight-superannuation-contributions/feed/ 0 SMSFs and employee share schemes https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/ https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/#respond Mon, 21 Nov 2016 07:24:56 +0000 http://www.dbalawyers.com.au/?p=6982 read more]]]> https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/feed/ 0 A hidden gem in new draft legislation https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/ https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/#respond Thu, 20 Oct 2016 13:00:12 +0000 http://www.dbalawyers.com.au/?p=6890 read more]]]> https://www.dbalawyers.com.au/contributions/hidden-gem-new-draft-legislation/feed/ 0 Revised contribution proposals https://www.dbalawyers.com.au/announcements/revised-contribution-proposals/ https://www.dbalawyers.com.au/announcements/revised-contribution-proposals/#respond Wed, 28 Sep 2016 02:30:08 +0000 http://www.dbalawyers.com.au/?p=6794 read more]]]> https://www.dbalawyers.com.au/announcements/revised-contribution-proposals/feed/ 0 The new transitional non-concessional contribution rules https://www.dbalawyers.com.au/announcements/new-transitional-non-concessional-contribution-rules/ https://www.dbalawyers.com.au/announcements/new-transitional-non-concessional-contribution-rules/#respond Wed, 21 Sep 2016 05:27:22 +0000 http://www.dbalawyers.com.au/?p=6784 read more]]]> https://www.dbalawyers.com.au/announcements/new-transitional-non-concessional-contribution-rules/feed/ 0 $500K lifetime contribution cap — urgent fix needed! https://www.dbalawyers.com.au/contributions/500k-lifetime-contribution-cap-urgent-fix-needed/ https://www.dbalawyers.com.au/contributions/500k-lifetime-contribution-cap-urgent-fix-needed/#respond Wed, 07 Sep 2016 02:56:50 +0000 http://www.dbalawyers.com.au/?p=6764 read more]]]> https://www.dbalawyers.com.au/contributions/500k-lifetime-contribution-cap-urgent-fix-needed/feed/ 0 Proposed superannuation reforms – July 2016 https://www.dbalawyers.com.au/announcements/proposed-superannuation-reforms-july-2016/ https://www.dbalawyers.com.au/announcements/proposed-superannuation-reforms-july-2016/#respond Wed, 29 Jun 2016 03:54:40 +0000 http://www.dbalawyers.com.au/?p=6304 read more]]]> https://www.dbalawyers.com.au/announcements/proposed-superannuation-reforms-july-2016/feed/ 0 PCG 2016/5 and non-bank LRBAs — SMSFs get an extension to rectify https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/ https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/#comments Mon, 30 May 2016 04:45:34 +0000 http://www.dbalawyers.com.au/?p=6260 read more]]]> https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/feed/ 2 What the Budget means RIGHT NOW for personal deductible contributions https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/ https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/#respond Mon, 30 May 2016 04:31:25 +0000 http://www.dbalawyers.com.au/?p=6255 read more]]]> https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/feed/ 0 Spotlight on concessional contributions https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/ https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/#respond Thu, 26 May 2016 14:00:33 +0000 http://www.dbalawyers.com.au/?p=6248 read more]]]> https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/feed/ 0 The new $500,000 lifetime contribution cap is retrospective and bad law https://www.dbalawyers.com.au/announcements/new-500000-lifetime-contribution-cap-retrospective-bad-law/ https://www.dbalawyers.com.au/announcements/new-500000-lifetime-contribution-cap-retrospective-bad-law/#respond Mon, 09 May 2016 08:20:19 +0000 http://www.dbalawyers.com.au/?p=6195 read more]]]> https://www.dbalawyers.com.au/announcements/new-500000-lifetime-contribution-cap-retrospective-bad-law/feed/ 0 Tips and traps on transferring life estate interests to an SMSF https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/ https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/#respond Mon, 01 Feb 2016 03:39:51 +0000 http://www.dbalawyers.com.au/?p=6070 read more]]]> https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/feed/ 0 Reconsidering Incorporated Contractors In An SG Context https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/ https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/#respond Fri, 29 Jan 2016 08:43:54 +0000 http://www.dbalawyers.com.au/?p=6064 read more]]]> https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/feed/ 0 Amendments To The Superannuation Guarantee Charge https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/ https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/#respond Tue, 29 Sep 2015 02:36:37 +0000 http://www.dbalawyers.com.au/?p=5914 read more]]]> https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/feed/ 0 SuperStream — impact on SMSFs https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/ https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/#comments Mon, 29 Jun 2015 03:55:20 +0000 http://www.dbalawyers.com.au/?p=5776 read more]]]> https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/feed/ 2 QROPS UK changes impact SMSFs deeds https://www.dbalawyers.com.au/announcements/qrops-uk-changes-impact-smsfs-deeds/ https://www.dbalawyers.com.au/announcements/qrops-uk-changes-impact-smsfs-deeds/#comments Wed, 10 Jun 2015 04:31:30 +0000 http://www.dbalawyers.com.au/?p=5759 read more]]]> https://www.dbalawyers.com.au/announcements/qrops-uk-changes-impact-smsfs-deeds/feed/ 1 When is a contribution made? https://www.dbalawyers.com.au/contributions/when-is-a-contribution-made/ https://www.dbalawyers.com.au/contributions/when-is-a-contribution-made/#respond Fri, 05 Jun 2015 03:16:32 +0000 http://www.dbalawyers.com.au/?p=5746 read more]]]> https://www.dbalawyers.com.au/contributions/when-is-a-contribution-made/feed/ 0 Good news for SMSFs and bankruptcy comes with a caution https://www.dbalawyers.com.au/contributions/good-news-for-smsfs-and-bankruptcy-comes-with-a-caution/ https://www.dbalawyers.com.au/contributions/good-news-for-smsfs-and-bankruptcy-comes-with-a-caution/#comments Tue, 14 Apr 2015 08:08:46 +0000 http://www.dbalawyers.com.au/?p=5624 read more]]]> https://www.dbalawyers.com.au/contributions/good-news-for-smsfs-and-bankruptcy-comes-with-a-caution/feed/ 1 Can a super fund reject excess contributions? https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/ https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/#respond Fri, 27 Mar 2015 05:29:21 +0000 http://www.dbalawyers.com.au/?p=5561 read more]]]> https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/feed/ 0 Deductible personal contributions: a critical trap! https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/ https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/#respond Wed, 04 Feb 2015 13:00:59 +0000 http://www.dbalawyers.com.au/?p=5436 read more]]]> https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/feed/ 0 Excess contributions tax — the good news continues https://www.dbalawyers.com.au/contributions/excess-contributions-tax-good-news-continues/ https://www.dbalawyers.com.au/contributions/excess-contributions-tax-good-news-continues/#respond Fri, 17 Oct 2014 02:05:21 +0000 http://www.dbalawyers.com.au/?p=5321 read more]]]> https://www.dbalawyers.com.au/contributions/excess-contributions-tax-good-news-continues/feed/ 0 Latest on excess non-concessional contributions https://www.dbalawyers.com.au/announcements/latest-excess-non-concessional-contributions/ https://www.dbalawyers.com.au/announcements/latest-excess-non-concessional-contributions/#respond Mon, 29 Sep 2014 02:24:30 +0000 http://www.dbalawyers.com.au/?p=5297 read more]]]> https://www.dbalawyers.com.au/announcements/latest-excess-non-concessional-contributions/feed/ 0 SuperStream — latest developments https://www.dbalawyers.com.au/ato/superstream-latest-developments/ https://www.dbalawyers.com.au/ato/superstream-latest-developments/#respond Wed, 11 Jun 2014 14:00:03 +0000 http://www.dbalawyers.com.au/?p=5027 read more]]]> https://www.dbalawyers.com.au/ato/superstream-latest-developments/feed/ 0 Independent contractors recent wins against ATO superannuation guarantee assessments https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/ https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/#respond Tue, 27 May 2014 02:12:43 +0000 http://www.dbalawyers.com.au/?p=5065 read more]]]> https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/feed/ 0 Excess Contributions Tax — latest developments https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/ https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/#respond Wed, 21 May 2014 05:40:17 +0000 http://www.dbalawyers.com.au/?p=5053 read more]]]> https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/feed/ 0 Super contributions can now be made for those aged 75+ https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/ https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/#comments Mon, 10 Mar 2014 13:00:10 +0000 http://www.dbalawyers.com.au/?p=4906 read more]]]> https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/feed/ 2 TD 2013/22 & ID 2012/16: ATO confirms that each contribution made to a reserve requires an objection https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/ https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/#respond Mon, 03 Mar 2014 03:40:08 +0000 http://www.dbalawyers.com.au/?p=4899 read more]]]> https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/feed/ 0 TR 2010/1: Did the ATO get it right? Liwszyc v Commissioner of Taxation tells all! https://www.dbalawyers.com.au/audit/tr-20101-ato-get-right-liwszyc-v-commissioner-taxation-tells/ https://www.dbalawyers.com.au/audit/tr-20101-ato-get-right-liwszyc-v-commissioner-taxation-tells/#respond Thu, 27 Feb 2014 05:40:43 +0000 http://www.dbalawyers.com.au/?p=4888 read more]]]> https://www.dbalawyers.com.au/audit/tr-20101-ato-get-right-liwszyc-v-commissioner-taxation-tells/feed/ 0