This is a subject that most people who have a SMSF probably do not give much thought to. However, the audit is the end result of everything that has happened during the year. So that what you do with your SMSF is then examined by the Auditor and you are given either a clean Audit [...]
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Superannuation Funds – 2009/10
Type of Receipt
Rate of Tax
%
Complying Superannuation Fund
Earnings
Income received including realised capital gains
Discount capital gains (asset held for 12 months or more)
15
10
Employer Contributions
All (no S.295-180 election)
Portion covered by S.295-180 election
15
10
Employee and Self-employed Contributions
Al l (no S.290-170 notice)
Portion covered by S.290-170 notice
15
10
Contributions – SGC shortfall component
All
15
Contributions – other person
All (no S.295-180 election)
Portion covered by [...]