For the next few weeks, we’ll review some of the super contribution issues and then look at year-end tax issues for your SMSF.
Concessional contributions cap
All employer contributions – even those that can’t be claimed as a tax deduction – are counted towards your concessional contributions cap.
This year, for everyone, the cap is $25,000. (See Paul Rickard’s article above for potential changes to this cap in coming years.)