If a member makes contributions from the disposal of small business assets, they may be entitled to exclude the contribution from the non-concessional contributions cap and allocate the contributions instead to the member's CGT lifetime cap.   Use this template resolution to record the trustee's acceptance of a contribution made by a member which is to be allocated to the member's CGT lifetime cap. 

ATO NAT 71161 must also be used and can be found in the Contributions section of the SUPERCentral Tool Kit.