Key Documents
Consultation Summary - PDF 39.13 KB
Consultation Summary - RTF 534.39 KB
Explanatory Material - PDF 59.97 KB
Exposure Draft - PDF 59.42 KB
Exposure Draft - RTF 3.73 MB
The Treasury has released for public consultation exposure draft and accompanying explanatory material designed to give effect to the Government's 2011-12 Budget measure, superannuation – refund of excess concessional contributions.
This measure will give eligible individuals the option to have excess concessional contributions of up to $10,000 taken out of their superannuation fund and assessed at their marginal income tax rate rather than incurring the excess contributions tax.
Submissions
7 submissions were received for this consultation.
- Association of Superannuation Funds of Australia - pdf 79.02 KB
- Australian Institute of Superannuation Trustees - pdf 508.82 KB
- Financial Planning Association of Australia - pdf 103.99 KB
- Financial Planning Association of Australia - rtf 9.63 MB
- Institute of Chartered Accountants in Australia - pdf 356.32 KB
- Law Council of Australia - pdf 103.62 KB
- Mercer Australia - pdf 86.85 KB