Browsing Category "Technical"


  • Inspire your SMSF team with Jacqui Cooper

    The GREATEST Aerial Skier OF ALL TIME! Never before have I seen so many people absolutely speechless, shaking their heads, at the conclusion of a guest speakers presentation at any conference. Jacqui Cooper (shown above – centre) – to be […]

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  • 2015 Federal Budget Effects to SMSF

    Phhhhewwww….all the concern and talk of changes to SMSF LRBAs and taxes on Pension Income has been overlooked in the 2015 Federal Budget.  The SMSF sector has plenty to smile about. Our view is this provides a firm footing to […]

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  • SMSF investing in Unit Trusts – Related Party or Not?

    Often practitioners get hung up on whether an entity in which the SMSF has invested is deemed a ‘related party’ or not! The first consideration is to determine whether the SMSF has invested in excess of the 5% in-house asset […]

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  • Non Concessional Contribution Cap – Bring Forward Rule

    One of the most popular questions we received from our clients over the past 6 months relates to the rules and regulations around the 3-year non-concessional contribution cap bring-forward rule. From 1 July 2014 the after-tax contribution cap increased to […]

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  • Div 293 and Pension Tax Proposals

    The labour government recently announced it would be proposing two changes to the current superannuation system if they are elected into power. 1. Higher Tax on Super Contributions The first proposed change is to extend the additional 15% tax on […]

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  • Changes to the 2013 SMSF annual return

    Some house keeping to alert you all to  number of changes for SMSFs which apply for the 2012-2013 year. The most important to note are: Section A: Item 6 has been changed from Fund Auditor to SMSF Auditor. An SMSF Auditor […]

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  • Changes to contribution reporting for rollovers from 1 July 2013

    From 1 July 2013, the Rollover benefits statement (RBS) is changing.   The new RBS must be used for all rollovers from this date.  The new RBS has no current year contribution information. The 2014 SMSF Annual Return (SAR) is […]

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  • Stronger Super Measures

    The Stronger Super measures represent the Government’s response to the review of the governance, efficiency, structure and operation of Australia’s superannuation system. With respect to the SMSF Stronger Super measures, you need to be reminded of the critical aspects, which […]

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  • Superannuation Assets

    On the 5th of April, the Minister for Financial Services and Superannuation – Mr Bill Shorten, issued a joint media release covering the Governments plans to Tax Earnings on Superannuation Assets which Support Income Streams.  The Release is set out […]

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  • TPD within a SMSF – Beware

    Insurance within a Self-Managed Superannuation Fund (SMSF) can be part of an effective estate planning strategy but beware of the conditions of release for any payouts. Two major benefits of having insurance within your SMSF are: The full/partial deductibility of […]

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