Articles by Jason Spits

Contributions

Carry-forward contribution accrual carries on

Carry-forward contributions

Carry-forward concessional contributions do not permanently end, but the ability to access them is governed by fund balances

read more
ETFs

BetaShares unveils three thematic ETFs

BetaShares ETFs

BetaShares will launch three new thematic ETFs centred on the electric vehicle, electronic payments and video game sectors.

read more
Accounting

Details of legacy pension changes released

legacy pension commutation

The much awaited details regarding changes to commuting legacy pensions have been released as part of a consultation process by Treasury.

read more
Estate Planning, Financial Planning

New advice body details member costs, benefits

SAPEPAA membership

The newest association to represent the interests of specialist advisers has formally launched, outlining its membership fees and service offering, including a business marketing and referral service for foundation members. The Succession, Asset Protection and Estate Planning Advisers Association (SAPEPAA) was launched online earlier today by the Association’s board chair Grant Abbott who said the […]

read more
Contributions

No need to track early release recontributions

SMSF early release recontributions

SMSFs will not need to track or measure COVID-19 early release recontributions with that task being handled by the ATO.

read more
Documentation, Pensions

Guardian an alternative to BDBN or pension

SMSF death benefit guardian

SMSF trustees are not restricted to binding nominations or reversionary pensions when planning to direct a death benefit and can name a guardian to oversee that process.

read more
FASEA

FASEA has right words, wrong form for conflicts

FASEA conflicts

FASEA has the found the right words to address conflicts of interest in its Code of Ethics but has mangled their delivery, claims one industry body.

read more
Accounting, Estate Planning, Financial Planning

Wealth transfer body to formally launch

SAPEPAA launch

The Succession, Asset Protection and Estate Planning Advisers Association (SAPEPAA) will formally launch this week about a year after its formation was first flagged.

read more
Documentation

EPOAs not automatic solution

EPOA SMSF trustee incapacity

An enduring power of attorney is the best way to address the incapacity of an SMSF trustee, but they are powerless unless applied correctly.

read more
Estate Planning

Courts focus on BDBN form over substance

courts BDBN form

The wording of a BDBN, rather than its intention, will be what is tested in court in the event there is a dispute about the outcome of the nomination.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.