What is a ‘non-commutable life pension’? Can an SMSF ever pay one? New AAT decision provides critical guidance
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that, on its face, appears to allow a...
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that, on its face, appears to allow a...
A recent SMSF Adviser article mentioned the decision in Clayton v Clayton NSWSC 399 in the context of what amounts...
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative...
The proposed changes for an additional personal tax on superannuation accounts that have more than $3 million are unlikely to...
The question of whether two (or more) people are in a de facto relationship is critical for superannuation purposes, including...
Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB...
My client will start a retirement phase pension from 1 July and plans to realise a capital gain on a...
Portfolio management is no new concept, especially in the finance industry. However, it is an untapped market for accountants, and...
SMSFs are often linked to business enterprises in some way – they frequently own shares (even in small unlisted businesses),...
The proposed additional 15 per cent tax on earnings attributable to superannuation above $3 million has certainly raised many questions...