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22 Jun 2018
‘It’s irrevocable and important’: ATO issues CGT reminder
SMSF trustees are continuing to stumble with their CGT relief decisions, with a looming deadline and following a rollercoaste...
13 Sep 2018
‘Major CGT issue’ surfacing in 2017-18 returns
SMSFs have been reminded to keep track of any capital gains that were deferred under the transitional CGT relief with one aud...
16 Aug 2018
ATO releases fresh figures on lodgements, CGT relief
Despite the last minute scramble leading up to 30 June, ATO statistics indicate there was only a slight dip in the lodgement ...
11 May 2018
ATO sheds light on CGT relief query with reversionary pensions
The ATO has provided clarity on whether a fund can apply CGT relief where they became the beneficiary of a reversionary pensi...
22 Aug 2018
CGT deferral ‘nightmares’ set to surface for SMSFs
With some clients beginning to sell assets which had deferred capital gains under the transitional CGT relief, confusion is a...
11 Sep 2018
CGT relief error rate highlights small firm struggle
While the initial high rate of errors with CGT relief dropped significantly by 30 June, smaller firms continued to struggle w...
29 May 2018
CGT schedule wording posing snares for SMSFs
The wording of one of the CGT schedule questions refers to applying the CGT relief to the fund level rather than an asset by ...
30 Jul 2018
CGT withholding regime spurring ‘real hassles’ for SMSFs
The CGT withholding regime for property transfers has broader application than many practitioners and their clients realise, ...
13 Dec 2016
SMEs cautioned on traps with CGT caps
While the proceeds from selling a business or business assets can still be contributed to super without capital gains tax, sm...


Dr Terry Dwyer
A good analysis. We have found the small business CGT concessions very useful for clients - and they are meant to be. Fundamentally, they offset the absurdity that goodwill is subject to CGT when in f.....cgt concessions very useful for clients - and they are meant to be. Fundamentally, they offset the a...
Meg Heffron
I think the other thing people often miss when criticising the decision to start a self managed fund with low balances is that it is a "vehicle for life". A client with $100k today but realistic aspir.....cgt on asset sales etc). Of course the precise trade off will depend on an enormous number of factor...
SMSF owners can borrow to purchase investment properties and avoid capital gains tax once they reach 65. Business owners can transfer their commercial properties into their SMSF without penalty, Mr Ho.....cgt that gets paid now on those properties, when only a theoretical change of hands has taken place....
Dennis Barton
Adversely affected Yes. Wiped out Not unless the properties are still geared at retirement.Nevertheless, I wonder why one would negatively gear a property with a tax rate of 15%, notwithstanding CGT f.....cgt freedom. Remember, if the sole income in retirement is ABP, MTR is low so non super cgt not a se...

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In this month's issue:

  • Time wrap
  • The tech bull run
  • From hobby to passion
  • Golden Years
  • An untimely reminder
  • Why change is so difficult
  • Key Strategies for equalising super