Budget a step in the right direction
True to its word, the government has made no changes to superannuation taxation in this Budget.
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.
True to its word, the government has made no changes to superannuation taxation in this Budget.
Recent ATO rulings and interpretations emphasise the need to understand the rules about paying account-based income streams and transition ...
The Federal Court has decided an ATO objection review need not re-consider decisions made by an auditor.
Labor’s proposed changes to the tax concessions within superannuation are a timely reminder that trustees need to manage legislative risk ...
There are several factors and concerns that have not been considered by Labor in its proposal to increase superannuation taxes on ...
SMSF clients contemplating the purchase of a large property using limited recourse borrowing arrangements (LRBAs) need to consider how they ...
A 2015 Supreme Court decision is both good news and a caution for contributions to super in the context of business failure.
Chartered Accountants Australia and New Zealand head of superannuation Liz Westover speaks to Katarina Taurian about the ATO's expectations ...
The government passed legislation in March removing the double taxation of after-tax super contributions made in excess of the cap
It is vital that SMSF practitioners understand the issues contravening super laws that have caught the recent attention of the regulator.