Repayment of contributions
Class 1 contributions
Conditions
Commentary –
Tax Reporter ¶1042-125
Contributions exceeding annual maximum
Commentary –
Tax Reporter ¶1042-125
Generally
Commentary –
Tax Reporter ¶1042-125
Incorrect categorisation, special rules
Commentary –
Tax Reporter ¶1042-125
Interest
Commentary –
Tax Reporter ¶1041-900
Time limits
Commentary –
Tax Reporter ¶1042-125
Class 1A contributions
Commentary –
Tax Reporter ¶1010-425
Class 1B contributions
Commentary –
Tax Reporter ¶1011-800
Class 2 contributions
Commentary –
Tax Reporter ¶1016-100
;
Tax Reporter ¶1016-175
Class 4 contributions
Commentary –
Tax Reporter ¶1018-500
Order of precedence
Commentary –
Tax Reporter ¶1025-500
Time limit
Commentary –
Tax Reporter ¶1003-250
Voluntary Class 3 contributions
Commentary –
Tax Reporter ¶1021-250