A recent Australian Tax Office (ATO) interpretative decision has confirmed that a member can make a contribution to a self-managed super fund (SMSF) prior to 30 June 2012, claim the deduction for the 2012 financial year, and the trustee of the SMSF can allocate the contribution to the member in July 2012 so that it counts toward the contribution caps in the 2012/13 financial year.

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