Fast death tax – the Tax Office changes its view
So called ‘fast death’ tax arises where superannuation benefits that could otherwise be withdrawn tax free by the member of a superannua
Creating and managing wealth for an SMSF client requires specialist understanding of products, markets and investment rules. SMSF Adviser brings you expert insight and high-level strategies so you can ensure the financial success of your SMSF clients.
Education and professional development is a fundamental component of providing your clients with quality advice, and standing out as a specialist in the market. SMSF Adviser brings you exclusive access to educational content to help you stay at the top of your game.
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.
SMSF Adviser also keeps professionals informed on what strategies cutting-edge businesses are using to keep ahead of the competition, including what technologies, marketing tools and HR strategies are getting the best results.
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.
SMSF Adviser also keeps professionals informed on what strategies cutting-edge businesses are using to keep ahead of the competition, including what technologies, marketing tools and HR strategies are getting the best results.
So called ‘fast death’ tax arises where superannuation benefits that could otherwise be withdrawn tax free by the member of a superannua
As the law stands, we will see an increase in the general transfer balance cap. Any strategies linked to this should consider the current la
Where a retirement phase account-based pension (ABP) does not meet the relevant pension standards there are consequences for the fund and th
This article provides a snapshot on Treasury’s consultation paper on non-arm’s length expense rules for superannuation funds released o
Determining whether an overpaid present entitlement is a borrowing will depend on a number of important conditions.
This article examines binding death benefit nominations after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v
The ATO recently flagged material concerns with gift and loan back arrangements in relation to SMSFs.
Will 2023 will be the year that resolves the unfinished business with legacy pensions?
A recent decision by the High Court, Bosanac v Commissioner of Taxation, highlights the importance of giving careful consideration to asset
A recent case serves as a timely reminder that the ATO can intervene in family law disputes to protect the revenue due to the Commonwealth.
Get the latest news and opinions delivered to your inbox each morning
Subscribe to our newsletter.