A recent AAT decision confirmed the ATO’s ruling on the timing of concessional contributions for tax purposes, says a solicitor.
Advisers should be mindful of the non-concessional caps and total super balance threshold changes when recommending strategies to maximise their ...
Contribution reserving provides an opportunity for SMSF trustees to optimise their contributions and tax positions, says a leading industry specialist.
A large concessional contribution this year could be useful in dealing with a one-off capital gain or significant distribution/dividend from ...
Changes to the Small Business Super Clearing House data integrity standards may impact the ability of some people to make ...
Regulation 7.04 in the SIS Act is important in determining which members of an SMSF can receive contributions and what ...
Younger SMSF members should not “squander” any chances of boosting their superannuation balances before the $3 million super tax legislation ...
If an adviser wants to maximise a client's non-concessional contributions using the bring-forward rules, they need to consider restricting non-concessional ...
If an SMSF member is approaching their transfer balance cap limit, a contribution splitting strategy may be a way to ...