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Legislation

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Alternative super tax proposal now in the hands of government
Don’t delay putting Div 296 strategies in place now: specialist
Div 296 constitutional challenge can only occur after it is passed: SMSFA
Nuisance, not a crisis; Labor’s $3 million super tax misses the mark on crypto
Analysis concedes SMSFs may need to sell assets to pay super tax
Legacy pensioners need deferral of Division 296 commencement
Super tax ‘elephant in the room’ at upcoming roundtable
Analysis shows lack of super tax indexation could cost government $444m in lost revenue
PM refuses to be drawn in on Keating’s criticism of super tax
SMSFs making preparations as 1 July arrives
When $9m doesn’t trigger Div 296: The Carlos conundrum
Put building blocks in place for Div 296: adviser
NALI and NALE part 1 – NALI still needs fixing
Treasurer won’t budge on ‘mandate’ to introduce super tax
Half of Australians support new super tax, poll finds
ASA calls for action against proposed super tax
High Court grants leave for ATO to appeal Bendel decision
Tax Institute urges government to scrap Div 296, review NALI
Assistant Treasurer reconfirms intention of pushing through unchanged legislation
Can paying an expense on behalf of an SMSF cause NALI or a contribution?

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