The quiet death of the low-rate cap
It will come as no surprise that superannuation’s preservation age has been gradually increasing.
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.
It will come as no surprise that superannuation’s preservation age has been gradually increasing.
Managing SMSF expenses with diligence and care is the first step to avoiding general expense NALI.
Despite the proposed legislation to introduce an additional impost on high-balance super accounts being referred to the Senate Legislative ...
This is part 7 of our series of ‘employee versus contractor’ articles. Part 7 focuses on recent changes by the federal government to the ...
It may only be April, but while we are distracted with the upcoming federal budget and the May lodgment date, the end of the financial year ...
The interaction between the IHA rules and Part 8 of SIS underscores the legislation’s holistic approach to SMSF compliance and is key to ...
The key super thresholds that will apply for the 2024–25 financial year include a number of changes, as well as some that have stayed the ...
The asset protection strategy, often referred to as a 'gift and loan back' arrangement (and various iterations of it), has arguably had a ...
Solving the in-house asset (IHA) compliance maze is complex due to the legislation that applies to IHA breaches.
Australia’s superannuation system has seen a number of significant changes in recent years.