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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 ...
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.
From 1 July 2020 employers will also be required to provide superannuation guarantee (‘SG’) support on the amount of employee salary ...
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.
Draft Law Companion Ruling LCR 2019/D3 contains a very draconic application of the newly amended non-arm’s length income (NALI) and ...
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 ...
The limited recourse borrowing arrangement (LRBA) lending market has undergone a significant shift in recent years, with most first-tier ...
The GST withholding regime (“withholding regime”) was introduced on 1 July 2018 to collect GST from foreign vendors, but it has a much ...
There has been a number of commentators suggesting that if a pension reversion nomination conflicts with a binding death benefit nomination ...
The government has recently passed legislation to reduce the ambiguity surrounding the effect of non-arm’s length expenditure (NALE) on ...
The inclusion of gold or silver in an SMSF’s portfolio sets in train a series of questions for the auditor. No trustee wants a last-minute ...
Many advisers do not foresee the potential flow-on legal consequences from merely providing an investment strategy template to an SMSF ...
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