Articles by Jason Spits

Division 296, SMSF, Tax

Div 296 driving super engagement

Concerns around the proposed Division 296 tax are driving more people to consider SMSFs and the future of their retirement savings.

Concerns around the proposed Division 296 tax are driving more people to consider SMSFs and the future of their retirement savings.

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Documentation

Set up documents key in incapacity planning

The documents that set up an SMSF are important to consider when implementing a strategy to deal with trustee incapacity.

The documents that set up an SMSF are important to consider when implementing a strategy to deal with trustee incapacity.

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Auditing, Technology

AI audit dangers highlighted

A regulator has noted auditors must not be over-reliant on artificial intelligence and to examine the validity of any content it produces.

A regulator has noted auditors must not be over-reliant on artificial intelligence and to examine the validity of any content it produces.

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Appointments, Auditing

Specialist launches SMSF consultancy

SMSF audit, technical and education specialist Shelley Banton has revealed details of her new firm and its aims to service the sector.

SMSF audit, technical and education specialist Shelley Banton has revealed details of her new firm and its aims to service the sector.

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ATO, NALI/NALE

New NALE guidance still has issues

Updates to NALI guidance from the ATO has been welcomed but more details are still required in regards to key matters.

Updates to NALI guidance from the ATO has been welcomed but more details are still required in regards to key matters.

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ASIC, Investments, Superannuation

Macquarie to reimburse Shield investors

Macquarie Investment Management will return all funds invested into the Shield Master Fund via its superannuation platform as part of new court action.

Macquarie Investment Management will return all funds invested into the Shield Master Fund via its superannuation platform as part of new court action.

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Compliance, Crypto Assets, Investments, Trusts

13.22c no easy way into crypto

The structure of a 13.22c unit trust may appear to make it useful for an SMSF to invest in crypto, but it is more likely to break super laws.

The structure of a 13.22c unit trust may appear to make it useful for an SMSF to invest in crypto, but it is more likely to break super laws.

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Death benefits, Estate Planning, Succession Planning

Solid nominee should accelerate EPOA

SMSF trustees who are confident in those appointed under an enduring power of attorney should name them now rather than waiting.

SMSF trustees who are confident in those appointed under an enduring power of attorney should name them now rather than waiting.

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Valuations

Inconsistent valuations a flag raiser

The use of a consistent method to value property in an SMSF is unlikely to raise audit concerns, but trustees should be aware changes may attract attention.

The use of a consistent method to value property in an SMSF is unlikely to raise audit concerns, but trustees should be aware of changes may attract attention.

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Investments

Private credit a risk area for SMSFs

Private credit investments, particularly those in real estate, are an area of heightened risk for SMSFs, with ASIC raising a number of concerns.  

Private credit investments, particularly those in real estate, are an area of heightened risk for SMSFs, with ASIC raising a number of concerns.

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