Articles by Jason Spits

Pensions

Old certificate can be used for proxy values

actuarial certificate pension

An old actuarial certificate may be used to calculate a fund’s tax position if a new one is unobtainable where minimal change has taken place.

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financial advice

Advice creates better quality of life

financial advice quality life

New research has found financial advice has a wide impact and improves the quality of life for recipients beyond purely financial benefits.

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Compliance

Court may allow bankrupts to be trustees

bankrupt SMSF trustees

SMSF trustees that have become bankrupt may be able to remain as trustees, but will require a spotless record to do so.

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Investments, Technology

Finalists named for 10th anniversary awards

SMSF awards finalists

The finalists for the 10th SMSF Service Provider Awards to be held in October and presented by selfmanagedsuper have now been determined.

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ATO, Superannuation

SMSF numbers hit historic highs

SMSFs members number

The number of SMSFs and their underlying members are at the highest levels recorded, with wind-ups at their lowest for a decade, according to ATO data.

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Business News

SuperConcepts launches consultancy services

SuperConcepts consultancy services

SuperConcepts will leverage the expertise of its technical education team into a new range of consultancy services available to individuals and professionals.

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Financial Planning

Experience pathway must have end date

advisers experience pathway

An experience pathway for existing financial advisers must contain a sunset clause ending in 10 years, with advisers able to swear they have clean records.

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Contributions, Pensions

Commutations can derail recontributions

commutations recontributions

Incorrectly commuted pensions can create transfer balance cap problems and derail a recontribution strategy.

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Accounting, Financial Planning

Advice shift should include accountants

principles-based advice accountants

A move to principles-based advice should consider the inclusion of accountants as providers of limited advice.

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NALI/NALE, Strategy, Tax

In-specie traps within related-party deals

in-specie related party

Related-party acquisitions must be worked through carefully to avoid contribution and tax problems connected to in-specie transfers.

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