Articles by Jason Spits

Payday Super, SMSF

Payday Super deadlines apply to all SMSFs

An SMSF as a related-party fund won’t alter requirements for SG contributions to be paid to it within seven days under the Payday Super rules.

An SMSF as a related-party fund won’t alter requirements for SG contributions to be paid to it within seven days under the Payday Super rules.

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Death benefits

Dependency being tightly applied

ATO private rulings have shown the regulator is tightly applying the criteria to claim someone is a death benefits dependant.

ATO private rulings have shown the regulator is tightly applying the criteria to claim someone is a death benefits dependant.

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SMSFA

Protections must focus on failure points

The failure points in super switching that lead to consumer losses must be the focus of reforms rather than the end savings vehicle.

The failure points in super switching that lead to consumer losses must be the focus of reforms rather than the end savings vehicle.

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ETFs, Investments

VanEck launches quality stock ETF

VanEck’s newest ETF will focus on quality stocks on the ASX based on a bespoke index rather than just those that have the largest market capitalisation.

VanEck’s newest ETF will focus on quality stocks on the ASX based on a bespoke index rather than just those that have the largest market capitalisation.

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CSLR, SMSFA

CSLR levy on SMSFs is victim-blaming

Requiring SMSFs to pay to access the CSLR is likely to breach consumer laws and blames them for losses caused by other parties.

Requiring SMSFs to pay to access the CSLR is likely to breach consumer laws and blames them for losses caused by other parties.

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Division 296, SMSF, Tax

Div 296 earnings requires process change

Attributing earnings to members under Division 296 will require a change in thinking and processes for SMSF trustees and members.

Attributing earnings to members under Division 296 will require a change in thinking and processes for SMSF trustees and members.

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Compliance, Payday Super, SMSF

SMSFs a Payday Super hurdle

Non-compliant trustees who receive SG payments under Payday Super will make life difficult for their employers.

Non-compliant trustees who receive SG payments under Payday Super will make life difficult for their employers.

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Superannuation, Tax

Budget driving drift to super

Early signs indicate budget changes to the CGT and negative gearing are causing investors to examine super as a tax-effective investment vehicle.

Early signs indicate budget changes to the CGT and negative gearing are causing investors to examine super as a tax-effective investment vehicle.

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CSLR, SMSF, Superannuation

ASFA calls for SMSF levy exclusion

ASFA has told the government that no super funds, including SMSFs, should be levied to further fund the operations of the CSLR.

ASFA has told the government that no super funds, including SMSFs, should be levied to further fund the operations of the CSLR.

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ATO, SMSF

Establishment costs can be recouped

SMSF members can personally claim back out-of-pocket costs for setting up a new fund from that vehicle, but should not delay in doing so.

SMSF members can personally claim back out-of-pocket costs for setting up a new fund from that vehicle, but should not delay in doing so.

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