Articles by Michael Hallinan

Zero interest sparks peak interest

July 2, 2015

With the release of ATO interpretive decisions ID2014/39 and ID2014/40, the regulator has clearly indicated its assessing action in respect of non-commercial limited recourse borrowing arrangements (LRBA).

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Compliance

Additional tax issues for NSW properties

March 2, 2015

Michael Hallinan

SMSFs with property investments in New South Wales face the additional liability of land tax. Michael Hallinan provides an insight into the intricacies of this levy.

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Strategy

The estate pension solution

December 3, 2014

Michael Hallinan

Michael Hallinan details a strategy to ensure the remaining balance of a deceased SMSF trustee’s pension goes to the nominated members of a blended family.

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Business News

Another landmark superannuation case

August 11, 2014

Michael Hallinan

A recent court case involving the allocation of death benefits from a superannuation fund could have significant ramifications for the industry, writes Michael Hallinan.

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Legal

Pensions are not child’s play

January 13, 2014

Michael Hallinan

Confusion still exists on a number of fronts regarding the cashing out of pensions upon the death of an SMSF member.

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Legal

The latest round of changes

August 1, 2013

Michael Hallinan

In order to end speculation about negative super changes in the then forthcoming May federal budget, the government took the decision to end the damaging commentary by announcing on 5 April changes that merely confirmed the negative speculation.

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