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What About an Enduring Power of Attorney
To meet the definition of an SMSF in s 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) (SISA), all...
Super Contribution Caps to Increase
The latest AWOTE figures have been confirmed and will result in an increase to the superannuation contribution caps...
SMSF Alliance TV Launched
We have launched a new adviser resource, SMSF Alliance TV. It’s a collection of animated videos to assist advisers in...
Unexpected SMSF Registration Problem
When registering a new SMSF with the ATO there is always a chance that the ATO will contact the trustees before...
Stage 3 Tax Cut Changes
As there will be much emotive media comment on the Government's decision to make changes to the stage 3 Tax Cuts, I...
When is a Dependant Not a Dependant?
I recently considered a case where the SMSF trustees wished to pay a superannuation death benefit to the former spouse...
Could Death Benefit Tax Have Been Avoided?
A recently released private binding ruling PBR 1052179436983 confirms our conclusions regarding QC 42473 and QC 45254....
A Matter of Respect
Senator Andrew Bragg, as quoted in Investor Daily, makes some interesting points regarding Industry Funds including...
Can an SMSF Own a Car?
A car can be owned by an SMSF but, as it’s classed as a personal use asset, it's subject to significant restrictions....
Div 296 ($3million Cap) Tax
As part of our contribution to the ongoing discussion of this proposed tax we have prepared a modelling tool for your...
Retirement Advice Changes for SMSFs?
The discussion paper on the Retirement phase of superannuation contains some interesting items. One of these is the...
NALI by Association
It’s commonly believed that the investments made by an entity into which an SMSF properly invests are irrelevant to...
The Real NALI Risk
Last week I mentioned the NALE amendments that have evolved over years of debate from a draconian proposition to one...
Much Ado About NALE
There has been much said, over the last few years, regarding the non-arm’s length expenditure changes. The focus has...
Do You Have UK Pension Fund Clients?
As HMRC approved Scheme Administrators for SMSF’s capable of receiving UK pension transfers, QROPS funds is one of our...
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