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Monthly Client Alert Newsletter

2009 2010

January

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November November to January
Dec/Jan December

GraypeVine Newsletter
June 2009
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June 2004
June 2003

December 2001

December 2000

Gray Perry Checklists
2009
Personal Business Education
2008
Personal Business FBT
2007

Personal Business

 

2006
Personal Business

FBT
 2005      
 Personal  Business    

DFK ANZ Bulletin
2009 Spring Business & Taxation Bulletin
May 2009 Business & Tax Bulletin Federal Budget Edition
May 2009 Business & Taxation Bulletin

 

 
     
   
 
 

Excess Contributions Tax: Commissioner’s Discretion


The Tax Office has provided guidance on whether or not the Commissioner will exercise his discretion to disregard excess non-concessional contributions where:
  • the contributions were initially made as concessional contributions but due to unforeseen inability to claim a tax deduction were treated as non-concessional contributions; or
  • the excess contributions arose due to a banking error made by a party other than the trustee of a superannuation fund.
The Tax Office reiterates that the Commissioner will only exercise his discretion if there is:
  • the existence of ‘special circumstances’; and
  • the object of the tax laws governing superannuation contributions are met. read more...
  
 
     
 

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DFK Gray Perry, Chartered Accountants, Accounting, Adelaide, Australia