Making sense of the new excess contribution rules
The government passed legislation in March removing the double taxation of after-tax super contributions made in excess of the cap
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 government passed legislation in March removing the double taxation of after-tax super contributions made in excess of the cap
It is vital that SMSF practitioners understand the issues contravening super laws that have caught the recent attention of the regulator.
Wealth Within chief analyst Dale Gillham shares his strong views with Miranda Brownlee on Joe Hockey’s proposal to allow superannuation to ...
The ATO is now actively contacting SMSF trustees as part of its new compliance program, so it's vital your clients are prepared and able to ...
Our experience would suggest there might be a few employers who think they are ready for SuperStream, but they’re actually not.
Changes to the treatment of excess non-concessional contributions have now been legislated, but what do they mean for SMSF practitioners and ...
Related parties can lend to SMSFs, but it’s critical to watch out for non-arm’s length income. The solution is to benchmark. But how do you ...
Munro v Munro [2015] QSC 215 is the latest case involving a binding death benefit nomination that was held not to be binding. This case is a ...
Smithink 2020 director David Smith tells Miranda Brownlee that while advances in technology and efficiency have increased pricing pressures, ...
The ATO has recently made changes to the requirements that must be satisfied for an SMSF to apply for an ABN and TFN at establishment – but ...