Salary sacrifice amounts and SG changes
Daniel Butler and William Fettes
From 1 July 2020 employers will also be required to provide superannuation guarantee (SG) support on the amount of employee salary sacrifice
Strategy
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.
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.
Latest Strategy
Peter Kelly
A taxing question — superannuation and permanent disablement
It is not uncommon for a self-managed superannuation fund (SMSF) to hold insurance on the life of one or more members of the fund.
Daniel Butler and Bryce Figot
NALI warning –– draft LCR 2019/D3
Draft Law Companion Ruling LCR 2019/D3 contains a very draconic application of the newly amended non-arm’s length income (NALI) and expend
Shelley Banton
How to pass the sole purpose test
Making sure an SMSF passes the sole purpose test (SPT) is one of the cornerstones of operating a compliant SMSF. One of the most important t
Allison Murphy and William Fettes
LRBAs — current tips and traps
The limited recourse borrowing arrangement (LRBA) lending market has undergone a significant shift in recent years, with most first-tier ban
Daniel Butler and Kimberley Noah
SMSFs and GST withholding on residential premises
The GST withholding regime (“withholding regime”) was introduced on 1 July 2018 to collect GST from foreign vendors, but it has a much b
Bryce Figot
Reversionary pensions v BDBNs: Advisers’ risks
There has been a number of commentators suggesting that if a pension reversion nomination conflicts with a binding death benefit nomination
Shelley Banton
New rules turn NALI into Gnarly
The government has recently passed legislation to reduce the ambiguity surrounding the effect of non-arm’s length expenditure (NALE) on SM
Naomi Kewley
Gold and silver in your SMSF — an auditor’s perspective
The inclusion of gold or silver in an SMSF’s portfolio sets in train a series of questions for the auditor. No trustee wants a last-minute
Bryce Figot and Daniel Butler
SMSF investment strategies –– are they a financial product?
Many advisers do not foresee the potential flow-on legal consequences from merely providing an investment strategy template to an SMSF clien
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