Columns

The inescapable measure

April 2, 2019

The total superannuation balance component of the government’s 2017 super reforms and its impact on the activities one can undertake in their fund.

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Compliance

Working it out

April 2, 2019

Rob Lavery

How the new federal government work test exemption rule works and the pitfalls and opportunities associated with it for SMSF members.

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Investing

A tax-effective alternative

April 2, 2019

Stephen Crowe

How SMSFs can benefit from investing in early-stage innovation companies (ESIC) despite significant clouds of uncertainty prevailing over superannuation.

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Auditing

Undervaluing a critical component

February 28, 2019

Ron Phipps-Ellis

The proposal to allow SMSFs with a good compliance record to switch to a triennial audit cycle is deeply flawed, writes Ron Phipps-Ellis.

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Compliance

The name of the game is to be Australian

February 28, 2019

Nicholas Ali

An SMSF must be considered to be an Australian superannuation fund to remain complying. Nicholas Ali examines how trustees can satisfy this definition even when they are overseas.

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Strategy

Playing clever catch-up

February 28, 2019

Rob Lavery

Individuals soon will be able to roll forward the unused portion of their concessional contributions cap. Rob Lavery explains how the new rules work and how strategising now could be advantageous for superannuants.

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Compliance

No handicap for Aussiegolfa

February 28, 2019

Daniel Butler

A recent unanimous decision of the full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test.

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Strategy

The benefits of splitting with your spouse

February 28, 2019

Anne-Marie Esler

The transfer balance cap has emphasised the advantageous nature of a contribution splitting strategy between spouses, Anne-Marie Esler writes.

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Management

A productive economic boost

February 28, 2019

Vicki Stylianou

Small businesses play a key role in the Australian economy and productivity is a critical element in the success of these enterprises.

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Compliance

ASIC reports a font of good advice

February 28, 2019

John Maroney

The Australian Securities and Investments Commission has released two reports addressing specific issues around the provision of financial advice to SMSF trustees. John Maroney explains why advisers need to use these documents as an important source of guidance.

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