Division 293 Assessments

Taxation 13 February 2019

Division 293 Assessments

The ATO has been issuing ‘Additional tax on concessional contributions (Division 293) assessments’ with respect to liabilities relating to the 2018 income year. Division 293 imposes ...

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Downsizer Contributions

Financial sector 7 December 2018

Downsizer Contributions

The ability to make 'downsizer contributions' effectively commenced on 1 July 2018, prompting the ATO to release further guidance with respect to this new superannuation contribution classification. Editor: ...

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