New draft NALE/I laws released are highly relevant for property developers and builders
On Monday 19 June 2023, Treasury released an exposure draft to alter the non-arm’s length income (NALI) laws.
Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
On Monday 19 June 2023, Treasury released an exposure draft to alter the non-arm’s length income (NALI) laws.
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
Being able to carry forward unused annual concessional contributions (CCs) cap amounts since 2018–19 provides some much-welcomed planning ...
Just do the sums. At 31 March 2023, ATO figures showed SMSFs holding $88 billion in commercial property, representing slightly less than 10 ...
Females are closing the gender gap with retirement savings and this trend could continue as women’s participation in the workforce hits ...
For weeks now I’ve kept returning to this story in SMSF Adviser that talks about “fairness” in the context of the proposed new 15% tax on ...
My client Judy had $1.5m in super at 30 June 2022. She was originally going to make non-concessional contributions of $220,000 this year ...
This checklist includes some items that aren’t exclusively EOFY or SMSF-related but might be addressed at this time for the sake of ...
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
As we reach the pointy end of the financial year, it’s worth turning our minds to Total Superannuation Balance (TSB) as this will be a key ...