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{"sheet":"Instructions","index":0,"n_rows":12,"n_cols":9,"rows_kept":12,"cut":false,"hidden":true,"merged":[]}
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["Calculator for Invalidity and Death Claims"]
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["Instructions"]
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[1,"Enter required information in blue fields: ",null,null,null,null,null,"Start Date","1995-05-16"]
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[2,"White fields are working out fields and should be left unaltered",null,null,null,null,null,"No. of days from x to y",17.568899999999999]
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[3,"Results fields (ie.those fields that show the \"answer\" to required ",null,null,null,null,null,"Invalidity "]
[null,"information are in gold:",null,null,null,null,null,"Component",17159.650000000001]

{"sheet":"Recontributions calculator","index":1,"n_rows":46,"n_cols":11,"rows_kept":46,"cut":false,"hidden":false,"merged":[[2,2,2,5],[43,2,43,5],[9,2,9,5],[41,2,41,5],[42,2,42,5]]}
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[null,null,"Recontribution Calculator"]
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[null,null,"This calculator is suitable for maximising withdrawal amounts from 'taxed' superannuation schemes when implementing a "]
[null,null,"recontribution strategy. It assumes the member is at least preservation age and below age 60."]
[null,null,"Warning: The annual non-concessional contribution cap is $100,000 (2019/20). The amount of non-concessional contributions that can be made in 2019/20 may be limited if the members' total super balance at 30 June 2019 exceeds $1.4m and non-concessional contributions cannot be made if it is at least $1.6m. For additional information refer to the 'Non-concessional contributions' tab."]
[null,null,"Financial details"]
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[null,null,"Calculation date",{"$f":"TODAY()","v":"2019-06-25"}]
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[null,null,"Client's name"]
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[null,null,"Remaining caps"]
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[null,null,{"$f":"\"Remaining 'non-concessional contributions cap' (maximum 3 x \"&\" $\" & 'Rates and Thresholds'!I8&\")\"","v":"Remaining 'non-concessional contributions cap' (maximum 3 x  $100000)"},null,null,null,null,{"$f":"IF(E19=\"\",0,E19)","v":0}]
[null,null,{"$f":"\"Remaining 'low rate cap' (maximum\"&\" $\"&'Rates and Thresholds'!I6&\")\"","v":"Remaining 'low rate cap' (maximum $210000)"},null,null,null,null,{"$f":"IF(E20=\"\",0,E20)","v":0}]
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[null,null,"Tax components immediately before withdrawal is made"]
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[null,null,"Tax free component",null,null,null,null,{"$f":"IF(E24=\"\",0,E24)","v":0}]
[null,null,"Taxable component",null,null,null,null,{"$f":"IF(E25=\"\",0,E25)","v":0},null,{"$f":"IF(H24+H25=0,0,E24/(H24+H25))","v":0}]
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[null,null,"Total",null,{"$f":"IF(OR(E24=\"\",E25=\"\"),\"\",H24+H25)","v":""}]
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[null,null,"Preservation amounts"]
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[null,null,"Unrestricted non-preserved benefits",null,null,null,null,{"$f":"MIN(IF(E32=\"\",0,E32),H24+H25)","v":0}]
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[null,null,"Lump sum superannuation benefit"]
[null,null,null,null,null,null,null,{"$f":"IF(OR(E19=\"\",E20=\"\",E24=\"\",E25=\"\"),\"No\",\"Yes\")","v":"No"}]
[null,null,"Tax free component",null,{"$f":"IF(OR(E19=\"\",E20=\"\",E24=\"\",E25=\"\",E32=\"\"),\"\",K46)","v":""}]
[null,null,"Taxable component",null,{"$f":"IF(OR(E19=\"\",E20=\"\",E24=\"\",E25=\"\",E32=\"\"),\"\",K45)","v":""},null,null,null,null,"Maximum withdrawal before LRC",{"$f":"MIN(H19,H32)","v":0}]
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[null,null,"Total",null,{"$f":"IF(OR(E19=\"\",E20=\"\",E24=\"\",E25=\"\",E32=\"\"),\"\",K44)","v":""},null,null,null,null,"Taxable component of withdrawal",{"$f":"MIN((1-J25)*K37,H20)","v":0}]
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[null,null,"Assumptions"]
[null,null,"1. The client is at least preservation age and less than age 60."]
[null,null,"2. The client's total super balance is less than $1.4m at 30 June of the previous financial year."]
[null,null,"Important Disclaimer: This information is a summary based on OnePath's understanding of current legislation as at 1 July 2019. It is general in nature and may not be relevant to individual circumstances. You should not do or refrain from doing anything in reliance on this information without obtaining suitable professional advice. This calculator is for adviser use only and may not be reproduced without prior written permission from OnePath Life Limited. OnePath Technical Services is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information in this publication that may impact their tax obligations, liabilities or entitlements.",null,null,null,null,null,"Actual withdrawal",null,{"$f":"K45/(1-J25)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K39","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,K44-K45)","v":0}]

{"sheet":"Rates and Thresholds","index":2,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[[26,9,26,10],[27,9,27,10],[28,9,28,10],[29,9,29,10],[1,2,1,5],[13,9,13,10],[14,9,14,10],[15,9,15,10],[16,9,16,10]]}
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[null,null,"Rates and thresholds"]
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[null,null,"Low rate cap",null,null,null,null,null,210000]
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[null,null,"Non-concessional contributions cap (standard)",null,null,null,null,null,100000]
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[null,null,"Non-concessional contributions table"]
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[null,null,"Total super balance at 30 June 2019",null,null,null,null,"Max NCC cap",null,"Bring forward period"]
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[null,null,"Less than $1.4m",null,null,null,null,{"$f":"I8*3","v":300000},null,"3 years"]
[null,null,"At least $1.4m but less than $1.5m",null,null,null,null,{"$f":"I8*2","v":200000},null,"2 years"]
[null,null,"At least $1.5m but less than $1.6m",null,null,null,null,{"$f":"I8","v":100000},null,"1 year"]
[null,null,"At least $1.6m",null,null,null,null,"nil",null,"n/a"]

{"sheet":"Non-concessional contributions","index":3,"n_rows":26,"n_cols":2,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
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[null,"Non-concessional contributions"]
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[null,"The standard annual non-concessional contributions cap is $100,000 (2019/20). If a member is under age 65 at 1 July 2019, they may be eligible to bring forward future years non-concessional contribution caps (up to 2 years) allowing up to $300,000 in the 2019/20 financial year. "]
[null,"Whether you can make non-concessional contributions will depend on your total superannuation balance at 30 June 2019."]
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[null,"Before triggering the bring forward period, ensure the client is not currently in a bring forward period."]
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[null,"Upon attaining age 65, a member must satisfy the work test to be eligible to make non-concessional contributions. To satisfy the work test a member must have been gainfully employed at least 40 hours during a 30 consecutive day period within the relevant financial year. Generally, non-concessional contributions cannot be accepted after 28 days following the month the member attains age 75."]