Articles by Jason Spits

Superannuation

SMSF sector posts strong returns

SMSF returns

The SMSF sector posted strong returns on assets in the 2021 financial year, with fund sizes playing a role in the performances of individual funds.

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Investments

Advisers favouring managed accounts

SMSF managed accounts

Advisers are increasing their use of managed accounts, being drawn to them by how well they fit with the reasons people establish an SMSF.

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Superannuation

Govt proposes objective for super

objective superannuation

The government will seek industry feedback on a legislated objective for superannuation and has put forward its proposed wording.

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Superannuation

SMSFs continue steady growth in assets

SMSFs growth

The SMSF sector has pushed past the 600,000 mark with more than 1.1 million members after a high number of establishments last financial year.

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LRBA

LRBA safe harbour covers Div 7A

LRBA Division 7A

SMSFs using a Division 7A loan to fund a LRBA can meet lending requirements of tax and super law by ensuring the appropriate safe harbour rules are followed.

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Appointments

Miller joins Smarter SMSF in new role

Smarter SMSF Tim Miller

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

personal TBC estimate

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

death benefit guidance

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

member benefits ruling

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

disqualified trustees

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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