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Contributions Tax

self-managed super fund contribution tax

Assessable contributions

Certain contributions received by a complying SMSF are included in its assessable income and are usually taxed as part of the SMSF’s income at 15%. These ‘assessable contributions’ include:

  • employer contributions (including contributions made under a salary sacrifice arrangement)
  • personal contributions which the member has notified you they intend to claim as a tax deduction
  • generally any contribution made by anybody other than the member, with limited exceptions such as spouse contributions and government co-contributions.

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