News : Downsizer

Downsizer, Retirement, Superannuation

Lifestyles stifle downsizer use

Downsizer contribution Superannuation Retirees HLB Mann Judd Sydney Jonathan Philpot Michael Hutton

Lifestyle considerations are playing a significant part in retirees’ willingness to invoke the downsizer contribution provisions.

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Downsizer, Financial Advice, Property, SMSF

Property, tax lead new year concerns

SMSF Business property Downsizer contributions tax Financial advice LRBA

The use of business property inside an SMSF and downsizing the family home will be key issues for advisers and clients next year due to cost-of-living pressures.

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Downsizer, Pensions

Surplus proceeds a pension threat

Downsizer Aged pension AAT asset pension test

A recent AAT case has highlighted the need for retirees to use the full proceeds of a home sale to buy another home to avoid surplus funds impacting pension entitlements.

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ATO, Downsizer, Property

Downsizer timeframe absolute

Downsizer timeframe

The timeframe within which a downsizer contribution has to be made is definitive for all circumstances relating to this type of strategy.

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Contributions, Downsizer, SMSF, Strategy

Downsizer delay may be wiser

Downsizer contributions

Trustees should consider saving their ability to use the downsizer contribution and utilise their non-concessional contribution caps first, given recent rule changes.

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Downsizer

Downsizer valuations absolute

Downsizer valuation

The valuation rules applied to downsizer contributions are very strict and not consistent with other tax provisions regarding property transactions.

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Downsizer

TSB tax may create downsizer caution

TSB tax downsizer

The use of downsizer contributions that increase a TSB will need to be considered in light of the proposed earnings tax based on that figure.

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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.

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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.

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Downsizer

Don’t waste downsizer ‘last resort’

downsizer last resort

Downsizer contributions are a last resort move to get large sums into superannuation so trustees should consider waiting rather than acting on pending changes.

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