![]() However, any untaxed element in excess of the untaxed plan cap amount is included. The taxable component of a rollover super benefit is not included in the contributions segment. These are most commonly member contributions where a tax deduction has not been claimed by the member. The contributions segment generally includes all contributions made after 30 June 2007 that have not been, and will not be, included in your fund's assessable income. The tax free component of a member's super interest is the sum of the value of the contributions segment and the crystallised segment. Income streams started before July 2007.Modifications to the proportioning rule. ![]()
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