What to review for your clients post-reform
The new super rules post-reform, particularly with the transfer balance caps, require a fundamental shift in how we think about estate ...
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.
The new super rules post-reform, particularly with the transfer balance caps, require a fundamental shift in how we think about estate ...
New ATO guidance on pensions and the transfer balance cap have much wider consequences than what it seems at first glance.
While many clients may not be in receipt of a market-linked income stream, understanding the difference in their treatment because of the ...
Uncertainty over how to claim exempt current pension income (ECPI) and the interaction with Capital Gains Tax (CGT) relief has created a ...
The ATO responds to common questions and misconceptions about the looming events-based reporting changes, ahead of further information set ...
Applying cash out and recontribution strategies can have significant advantages for clients affected by the transfer balance cap, but it's ...
With SMSF auditors facing increasing pressures from changes in superannuation law, having a thick skin, resilience and exercising a healthy ...
The current market valuation of all SMSF assets, especially property and unlisted companies, has a significant impact on a member’s $1
It may be time for the government to consider bringing in some behavioural economists when tweaking the superannuation regime as the latest ...
While SMSFs have benefited in the last few years from a relatively solid performance by the Australian sharemarket, there are a few risks to ...