There are a “couple of gaping holes” on how capital gains tax will apply in the revised Better Targeted Superannuation ...
Maintaining “perceived” independence can be one of the major challenges for an auditor, a specialist consultant has said.
There are three strategies in implementing CGT cap contribution under small business concessions, a technical specialist has said.
One of the excellent sessions I attended at the recent SMSF Association National Conference was a presentation on the small ...
Advisers should be aware of a recent change in foreign resident capital gains withholding requirements, a leading technical specialist said.
SMSFs with a small business should check their CGT concessions each year, says an industry adviser.
An inherited residence can attract CGT, highlighting the need for proper estate planning so beneficiaries aren’t penalised with a large ...
Non-arm’s length income (NALI) applies a 45 per cent tax to both ordinary and statutory income of a superannuation fund. ...
Capital losses can be used to reduce or eliminate NALI tax exposures in relation to a tainted capital gain, says ...