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Contribution Reserving Kit
| Description | Softcopy |
| Contribution Reserving Kit | $440 |
| Pricing includes GST |
This Kit provides a single licence for multi-use by the same SMSF for a 12 month period (eg, to document a number of reserves for the same SMSF).
Overview
Contains guidance and template documentation on how to establish and maintain contribution reserves and how to object to any excess contributions tax assessment that arises from implementation of the strategy. It also outlines the benefits and risks associated with contribution reserving.
Detailed memo outlining the features of contribution reserving, the requirements for relevant parties (SMSF trustees, SMSF members and employers) and the ATO’s recent views.
What’s included
- Trustee resolutions for a range of situations including:
-
- Establishing a reserve
- Maintaining a reserve
- Allocating to a reserve
- ATO form to adjust excess concessional contributions
- Contribution Reserving Memo
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