The SMSF Association has refuted “research” by the Association of Superannuation Funds of Australia, claiming that only 1 per cent ...
SMSFs that invest in commercial property must include a multitude of payments in their GST turnover, says an experienced educator.
There are some positives in the new proposed Division 296 tax specifically around contributions and withdrawals, says a technical services ...
We are in the throes of a significant change to the taxation of superannuation as we await the next stage ...
The ATO will shortly start issuing Division 293 tax assessments to affected individuals, says a technical manager at the SMSFA.
SMSF trustees with residential property in Victoria will be impacted by the proposed change to the vacant residential land tax ...
The government should consider simpler, more effective solutions to the current policy proposal for the $3 million super tax, says ...
This article was originally published in The Tax Institute’s TaxVine member newsletter on 6 October 2023. The Treasury Laws Amendment ...
A lump sum paid to an SMSF member who has met the permanent incapacity condition of release will be tax-free ...