Articles by Jason Spits

Investments

SMSFs account for 20 pct of ETF investments

SMSFs ETF investments

SMSFs account for around 20 per cent of ETF investments, with that number growing as the ETF market heads toward 2 million investors.

read more
Auditing

Pay heed to auditor requests

SMSF auditor information

SMSF trustees should provide auditors with information they need to meet audit standards which demand high levels of compliance.

read more
ATO, Compliance

Voluntarily disclose unfixable problems

SMSF voluntary disclosure

SMSF trustees should not hide unfixable problems with their fund, but via voluntary disclosure inform the ATO before it finds the problem.

read more
Downsizer, Pensions

Downsizer may clash with asset test

downsizer asset test

A number of changes related to downsizer contributions and asset test exemptions may reduce pension entitlements if used incorrectly at the same time.

read more
ATO, SuperStream

ATO highlights corporate trustee benefits

ATO corporate trustee

The ATO has highlighted the difference between SMSF trust structures and emphasised a corporate trustee has key advantages over individual trustees.

read more
Pensions, Strategy

Consider CSHC test with pension change

CSHC income test pension

SMSF practitioners should be cautious about pension changes that could negatively interact with new thresholds for the CSHC.

read more
financial advice, Tax

ATO to review tax deductibility of advice

ATO tax deductibility advice

The ATO will review the tax deductibility of financial advice fees and revise its 27-year-old stance on the matter, a move that has been welcomed by the FPA.

read more
Documentation, Downsizer

Late applications still open for director IDs

director ID extension

SMSF trustees who have not yet applied for a director ID have been encouraged to do so by requesting an extension of time from the ATO.

read more
Business News, financial advice

FPA, AFA release draft merger constitution

FPA AFA merger constitution

The FPA and AFA have entered a second round of consultation regarding a merger sending members a draft constitution for a single association.

read more
ETFs

Global X launches carbon ETF

Global X carbon ETF

Global X ETFs Australia has expanded its ETF product suite with the release of a carbon allowance fund focused on emission trading schemes.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.