Articles by Jason Spits

Contributions

Crunch numbers correctly for Div 293

Division 293 concessional contributions

The prospect of paying excess tax on concessional contributions due to Division 293 means advisers should consider all factors that shape a client’s taxable income.

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Trusts

Lag in trust entitlements receipt risky

SMSF trust entitlements

SMSFs should ensure they receive any entitlement from a trust before the end of the financial year to avoid in-house asset breaches and trust failures.

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ATO, Contributions

Follow reserving advice closely

SMSF contribution reserving

SMSF members have been warned to stick to the rules when planning to use contribution reserving and follow the ATO’s guidance closely.

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ASIC

Adviser levies remain static

ASIC adviser levy

ASIC has released its cost recovery levies, with those for the advice sector remaining static under a freeze introduced last year.

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Contributions

Members must track contributions

SMSF members contributions

Changes to contribution rules have put a greater onus on SMSF members to track their contributions as responsibility for this task does not rest with advisers or accountants.

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Retirement

Price hikes push up retiree cost of living

cost of living retirees

The cost of living for retirees has continued to increase off the back of higher prices, but has been in part offset by an age pension boost.

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Contributions, Tax

Contributions a main EOFY concern

superannuation contributions financial year

Financial advisers are seeking information about making personal and downsizer contributions at the end of the financial year, according to BT.

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Residential Property, Superannuation

Super, housing key to retirement security

superannuation home ownership security

Superannuation is the leading source of retirement income for many retirees, who also consider housing as central to financial security.

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Accounting

Ex-van Eyk CEO pleads guilty

van Eyk Research Thomas

Nearly eight years after van Eyk Research’s closure, its former CEO has pleaded guilty to using his position to dishonestly gain an advantage for himself.

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Investments, Strategy

Investment strategies pass muster

SMSF investment strategies

Few investment strategies are falling foul of the required standards, but the ATO has recommended trustees not rely on template solutions.

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