When can you access the age pension — if at all?
Mark Teale
Does paying taxes while you’re working give you the right to expect you will receive an age pension when you decide that you no longer wan
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
Bryce Figot and Daniel Butler
NALI — is the ATO’s net too wide?
Recently, the ATO released draft Law Companion Ruling 2019/D3 (LCR) on the newly passed non-arm’s length income (NALI) amendments to s 29
Michael Harkin
Eggs, baskets and diversified SMSF investment strategies
The ATO wants to ensure that, when an SMSF has a significant majority of its investments in a single asset class, the trustees have consider
Bob Locke
New opportunities for employees to claim additional superannuation
Under the current rules, the maximum amount of “concessional” superannuation contributions that can be claimed is $25,000.00 per person
Daniel Butler and William Fettes
Salary sacrifice amounts and SG changes
From 1 July 2020 employers will also be required to provide superannuation guarantee (‘SG’) support on the amount of employee salary sac
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
Why we’ll keep delivering for our communities in the face of COVID-19
As Australia tries to keep pace with a rapidly changing business and social landscape in the wake of COVID-19, Momentum Media is leading the way delivering essential content to our communities, writes Alex Whitlock, director of Fintech Business.
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