Timeline Changes in Super 2007-2021

LEGISLATIVE AND REGULATORY SMSF CHANGES 2007-2021

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Deferred Contribution Allocation

A deferred contribution allocation strategy, often referred to as contribution reserving, enables a member to bring forward the timing of

Bring Forward Contributions

The ability to bring-forward future year entitlements to make non-concessional contributions has been in place for many years now. Prior

Understanding super terminology

An individual’s Transfer Balance Cap (TBC) and Total Superannuation Balance (TSB) are calculated differently and are separate concepts. When the

Excess Concessional Contributions

The concessional contribution cap is $30,000 from 1 July 2024. With the ability to carry forward unused concessional contributions over

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