Articles by Meg Heffron

Contributions, Superannuation

The downsizer and bring-forward rule collision

downsizer bring-forward

Reducing the eligible age for the downsizer measure could lead to complications with the interaction between it and other contribution thresholds.

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Strategy

Know your partial and full commutations

partial full commutations

Understanding the difference between partial and full commutations of a pension can be crucial in managing retirement income for the year ahead.

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Estate Planning

Adult child death benefits best via estate

Adult child death benefits

The estate can often be the best vehicle by which to distribute superannuation death benefits to adult children.

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Documentation, Retirement, Strategy

Managing relationship breakdowns in an SMSF

Apportioning SMSF assets

Apportioning SMSF assets when a relationship ends has significant consequences requiring careful consideration.

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Superannuation

Tips and traps for 2020/21 contributions

SMSF contribution rules

SMSF advisers and members should consider certain tricky situations brought about by the new contribution rules that took effect from 1 July 2020.

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Accounting

Time for careful contribution planning

superannuation contribution planning

June is a good time to strategise how to maximise superannuation contributions and make the most of the rules to ensure clients get the best outcomes.

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Property

Buying a property via an SMSF

Buying property SMSF

Acquiring a property within an SMSF is a common transaction, but there are some important rules to consider when doing so.

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Superannuation

Super and natural disasters

Australia bushfires

SMSFs may not provide the type and magnitude of financial assistance victims of the recent bushfires are seeking.

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Administration, Superannuation

With contributions, timing is everything

Contributions timing

The timing treatment of contributions when using a clearing house facility differs depending on which service is involved, writes Meg Heffron.

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Compliance

How quickly do death benefits need to be paid?

SMSF death benefits

Prescribed time frames are often applied to situations regarding financial matters. Meg Heffron examines what the dictated timelines mean for SMSF death benefits.

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