Tax with Max: Additional super tax

Additional super tax and contributions splitting, reversionary pensions, and more.

My wife and I operate a SMSF and I have been splitting 85% of my previous years’ taxable contributions with her. I am also a high income earner and will be impacted by the additional 15% contributions tax for last financial year’s contributions. Will the additional 15% be levied against me personally, or against the fund?

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