Musings on the $3m cap consultation paper
The consultation paper has just been released on the Labor government’s proposed changes to the tax concessional treatment of superannuation
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.
The consultation paper has just been released on the Labor government’s proposed changes to the tax concessional treatment of superannuation
The Full Court of the Federal Court of Australia (Court) recently handed a judgment regarding how the superannuation guarantee (SG) ...
The introduction of a transfer balance cap (TBC) in July 2017 brought about a limit on how much an individual could transfer from their ...
Superannuation pensions in retirement phase are brilliant for members of any fund – not just SMSFs. They allow super to be converted into ...
The government’s decision to introduce a $3 million cap on super balances above which earnings will be taxed at a ...
Most jurisdictions in Australia have a form of foreign purchaser surcharge duty and/or land tax. The specific legislative definitions, as ...
Failing to keep your SMSF deed up to date can lead to the SMSF failing to optimise tax and contribution concessions, unnecessarily ...
Alan Bond is arguably one of the most famous, or infamous, entrepreneurs in modern Australian history.
On the back of recent amendments to the Superannuation Industry (Supervision) Act allowing a change in financial statement signatory ...
In the life cycle of a SMSF, the death of a member is an event that requires particular attention to ensure that the relevant superannuation ...