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    Assessments

    Contributions in excess of the relevant caps are subject to tax. This tax is imposed on the person. If an ECT liability arises, the person can, and in some cases must, withdraw an amount equal to their tax liability from their super fund.

    We will make an assessment at the end of each income year, once all relevant information has been received.

      Last modified: 22 Nov 2013QC 34181