Articles by Jason Spits

Miller joins Smarter SMSF in new role

February 16, 2023

Smarter SMSF has recruited SuperGuardian’s Tim Miller to a new role which will expand the education offering of the CPD and document provider.

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Contributions

Advisers can address TBC uncertainty

February 15, 2023

Jason Spits

Super fund members will not have certainty around the personal TBC until well after 1 July but financial advisers can help them calculate an estimate.

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Death benefits

Benefit guidance creates more questions

February 15, 2023

Jason Spits

Recent ATO guidance has added confusion to situations where a member dies before their super benefit payment request has been made.

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Death benefits

Member benefits ruling limited

February 14, 2023

Jason Spits

SMSF trustees should not rely on past private binding rulings when assessing if a member benefit can still be paid after the death of a member.

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Compliance

Trustee disqualifications rise

February 14, 2023

Jason Spits

The ATO has disqualified 130 SMSF trustees in the last quarter after disqualifying around twice that number in the previous quarter.

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NALI/NALE

Current penalties sufficient for NALE

February 13, 2023

Jason Spits

The current tax penalty regime can address breaches of the NALE provisions without the outsized penalty model put forward by the government.

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Education

Heffron releases entry level SMSF course

February 13, 2023

Jason Spits

Heffron has released a new course aimed at accountants, auditors and advisers moving into the SMSF space building on its previous education offerings.

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Contributions

Indexed TBC may shift after late reporting

February 9, 2023

Jason Spits

The final status of personal transfer balance caps after indexation may not be settled until all late or retrospective reporting by funds is completed.

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financial advice