Columns

Research

Australian property market overview – August 2014

August 11, 2014

Ben Anderson

Ben Anderson provides an update of the current state of the domestic residential property market.

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Strategy

An alternative super estate planning strategy

August 11, 2014

Julie Steed

Receiving a death benefit pension from an SMSF is a common estate planning technique. However, Julie Steed looks at how the use of testamentary trusts can lead to more efficient and tax-effective estate planning outcomes.

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Compliance

The changing SuperStream goalposts

August 11, 2014

David Shirlow & Kelly Cox

The implementation time frame for the new SuperStream regime has been amended. David Shirlow and Kelly Cox detail what this means for SMSF trustees and the steps needed now to properly comply with the requirements.

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Compliance

The new contributions revolution

August 11, 2014

Grant Abbott

The rules surrounding excess contributions into super have been overhauled recently and have opened up new opportunities to implement tax-effective strategies, writes Grant Abbott.

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Compliance

Going offshore

August 11, 2014

Daniel Butler

SMSF trustees may consider increasing the diversity of their portfolios through investing in an overseas property. While this strategy may appear sound on the surface, Daniel Butler warns there are numerous elements to consider when assessing such a course of action.

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Strategy

Options for defined benefit pensions in SMSFs

August 11, 2014

Doug McBirnie

Several years ago, defined benefit pensions were set up to comply with the rules governing retirement at the time. However, after several significant changes to the law, many SMSFs are looking to scrap these arrangements.Doug McBirnie details the options available to trustees wanting to make this move.

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Investing

Diversification, yield plays through specialised property

August 11, 2014

Chris Smith

Chris Smith says advisers should not allow SMSF investors to ignore healthcare property for generating yield and providing better portfolio diversification.

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Compliance

Accountants’ land of plenty

July 16, 2014

George Haramis

George Haramis is managing director of Unison Financial Group.

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Investing

A convenient avenue to international equities

July 14, 2014

Amanda Skelly

Exchange-traded funds can be a highly effective way for SMSFs to access the diversification benefits of international equities, without the complexities of a direct investment.

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Audit implications of new penalty regime

July 1, 2014

Richard Smith

The new ATO penalty regime has cast some doubt on the reporting responsibilities of auditors. Richard Smith examines the reporting implications of the regulator’s new powers.

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