


There is now just one day left to get employer contributions (salary sacrifice or bonuses) and deductible personal contributions into super under the higher concessional contributions cap before the end of the financial year.
Concessional contributions made before the 30 June 2009 cut-off come under the $50,000 and $100,000 concessional contributions cap (for clients under 50 and over 50 respectively during the financial year). From 1 July 2009, these caps will be halved. Processing deadlines for making contributions up to the end of the financial year are set out below.
PLEASE NOTE: Certain Bpay® providers will not guarantee that contributions are forwarded to IOOF on the same date. Contributions made by Bpay® on 30 June risk missing the deadline.
You may have clients who wish to make new applications or additional deposits/contributions into their IOOF Investment or Superannuation products and have these processed in the current financial year (2008/09).
If this is the case, you will need to ensure that all applications or deposit/contribution requests for your clients arrive at one of the following addresses before 3.00pm AEST on Tuesday 30 June 2009.
| Melbourne | |
|---|---|
| By mail | GPO Box 264, Melbourne VIC 3001 |
| In person | Ground floor, 303 Collins St, Melbourne VIC 3001 |
| Sydney | |
| By mail | GPO Box 264, Melbourne VIC 3001 |
| In person | Level 8, 35 Clarence Street, Sydney NSW 2000 |
| Brisbane | |
| By mail | GPO Box 264, Melbourne VIC 3001 |
| In person | Ground Floor, 33 Park Rd, Milton QLD 4064 |
| Perth | |
| By mail | GPO Box 264, Melbourne VIC 3001 |
| In person | Suite 5, 237 Stirling Highway, Claremont, WA 6010 |
| Adelaide | |
| By mail | GPO Box 264, Melbourne VIC 3001 |
| In person | Level 1, 213 Greenhill Road, Eastwood SA 5063 |
Business Development Managers and Business Support Officers will be waiting to take your last minute applications and deposits/contributions in person until 3.00pm AEST (1.00pm West Australian time).
With the quarterly SG system, employers need to pay SG contributions within 28 days after the end of each quarter.
For the quarter 1 April 2009 to 30 June 2009, employers need to make their SG contribution by 28 July 2009. However, if your employer clients would like to claim a tax deduction in 2008/09, we must receive their SG contributions in our Sydney or Melbourne offices by 3.00pm AEST on Tuesday 30 June 2009.
If we receive SG contributions between 3.00pm AEST on 30 June 2009 and 28 July 2009, your employer clients won't be able to claim a tax deduction in 2008/09. However, employers can still claim a deduction in 2009/10.
If the SG due for quarter 1 April 2009 to 30 June 2009 is not paid by 28 July 2009, employers will be liable to pay the SGC to the Australian Taxation Office. The SGC, which is not tax deductible, comprises the outstanding superannuation contributions, interest and an administration fee.
We accept three methods of payment for SG contributions. These are:
| Payment method | Deadline to receive SG Contribution |
|---|---|
| Bpay® | 5.00pm AEST Tuesday 30 June 2009* |
| Cheque | 3.00pm AEST Tuesday 30 June 2009 |
| Transact (online payment) | 3.00pm AEST Tuesday 30 June 2009 |
*Please check with your Bpay® provider. We cannot guarantee these will make the deadline even if processed before 5.00pm AEST 30 June 2009 as your provider needs to forward the contributions to IOOF. Please try to process Bpay® contributions as early as possible.
If you have any questions about the end of financial year processing deadline, please contact our Adviser Services team on 1800 659 634 or by email.
IMPORTANT: Please ensure that Bpay® contributions are made as early as possible. Certain Bpay® providers will not guarantee that contributions are forwarded to IOOF on the same date. Contributions made by Bpay® on 30 June risk missing the deadline.
Viewpoint
Contents
Newsflash: Adviser Alert: Minimum Pension Payments
Newsflash: One day to go – get all concessional contributions in before the deadline
Newsflash: ATO co-contributions systems failure
Technical Strategy: Pension Drawdown Relief – Adviser Opportunities
Technical Strategy: Hidden and carried forward salary sacrifice contributions
Technical Strategy: Super Threshold Changes for 2009/10
Product Spotlight: IOOF Supplementary Product Disclosure Statements post Federal Budget 2009
Our People
Performance Data