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.
Australia’s high-net-worth investors are facing a new complexity. The cause? Division 296 – the proposed tax on unrealised gains in ...
The concept of dependency is fundamental in a range of estate planning situations.
There are number of ways SMSFs can receive non-arm’s length income. Part 2 of this three-part series examines some of the overlooked NALI ...
The end of another financial year means we now turn our minds to the 2024–25 tax return. With the Division 296 tax changes looming on the ...
While public discourse rages around Labor’s resurrected Division 296, the 15 per cent levy on unrealised superannuation earnings above $3 ...
Winding up an SMSF can sometimes be tricky, particularly if a pension is involved. What actuarial percentage should be used? Particularly ...
As the dust settles on the new Regulations introduced from 7 December 2024, a significant technical challenge is emerging for advisers and ...
An individual who has reached the age of 60 and leaves a paid job can generally start a retirement phase pension from their super
Much of the debate surrounding the proposed Division 296 tax has focused on the headline threshold: individuals with more than $3 ...
The rules for a super fund investing in property are complex because of the restrictions placed on some types of property that may be ...
Get the latest news and opinions delivered to your inbox each morning
Subscribe
Subscribe to our newsletter.
Login
Login