Insights : Last Word

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Transfer balance account reporting and family law payments

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ATO ruling on interdependency relationships when dealing with SMSF death benefits

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The foreign resident capital gains tax withholding tax regime and its implications for SMSFs

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Summarising the Aussiegolfa case and what it means for SMSFs

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The benefits of a superannuation proceeds trust

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The merits of special disability trusts

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The ATO’s stance on the calculation of eCPI and its interaction with THE CGT relief provisions

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The transfer balance cap implications of market-linked pension

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Summarising the workings of the transitional CGT relief provisions

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How the transfer balance cap will be indexed

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