Draft legislation issues on proposed NALE changes
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
Being able to carry forward unused annual concessional contributions (CCs) cap amounts since 2018–19 provides some much-welcomed planning opportunities, especially...
Just do the sums. At 31 March 2023, ATO figures showed SMSFs holding $88 billion in commercial property, representing slightly...
Females are closing the gender gap with retirement savings and this trend could continue as women’s participation in the workforce...
For weeks now I’ve kept returning to this story in SMSF Adviser that talks about “fairness” in the context of...
My client Judy had $1.5m in super at 30 June 2022. She was originally going to make non-concessional contributions of...
This checklist includes some items that aren’t exclusively EOFY or SMSF-related but might be addressed at this time for the...
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
As we reach the pointy end of the financial year, it’s worth turning our minds to Total Superannuation Balance (TSB)...
Now is the time to finalise your end of financial year planning and ensure your SMSF is prepared to enter...