$3M Cap Tax Gambit – Where are we at?

This Bill’s process is inching forward but there is still much that is required before it becomes law. The SMSF Association sponsored amendment – indexing the $3m cap – has been voted down in the House of Representatives. This is not surprising as...

Things About Unused Concessional Contributions

The devil is in the detail. A member who is eligible to make concessional contributions may claim this year’s cap ($30k in 2024/2025) plus any unused cap for the last 5 years. This essentially means that 6 years unused concessional caps, can be used in the current...

Contributions for Grandkids

Recently, we’ve had a couple of enquiries regarding grandparents who want to establish a superannuation balance for a grandchild in their SMSF. Depending on the age of the grandchild, the trustee – member nexus is treated differently. If the grandchild is over 18,...

PBR Confusion

A recent PBR 1052268337540 concerning the eligibility of a member to claim personal contributions has caused some confusion. It confirms that the ATO cannot exercise a discretion to allow a tax deduction for a personal contribution if the notice of intent requirements...

Am I Allowed to Brag a Bit?

I don’t usually use this forum to brag about our team and our fantastic clients – but I’m making an exception this time. We have just been notified by the ATO that we achieved a 97.7% score for on-time 2023 SMSF account lodgements. This is an amazing achievement...