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Read more →Income tax: income tax deductions available to superannuation funds Please note that the PDF version is the authorised version of this ruling. This document has changed over time. View its history. TR 93/17 history Date Version Change 17 June 1993 Original ruling You are here ® […]
Read more →ATO Interpretative Decision ATO ID 2012/47 Income tax Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions – meaning of contribution FOI status: may be released CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published […]
Read more →When you commenced a pension, it should be based on the market value of the assets supporting the pension at the date of commencement. It would be a good practice to label the asset accounts clearly in your accounting software: segregated or non-segregated assets. Put procedures in […]
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