News : SMSF

Compliance, Pensions, SMSF

Lumpy assets require regular valuation

SMSF asset valuation large assets lumpy assets Pension standards Minimum pension payments Heffron Lyn Formica

Regular valuations for large assets in an SMSF are vital in order to comply with the pension standards and the minimum payment requirement.

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ATO, Compliance, Contributions, SMSF

Deduction notice reminder issued

ATO SMSF Contribution deductions Notice of intent

The ATO has reminded SMSF members they cannot claim a deduction for personal contributions without informing their fund, which must acknowledge the course of action.

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Retirement, SMSF, Superannuation

$250,000 threshold for member moves

Investment Trends Ludovic Sevestre survey Superannuation switching member engagement Self-directed

A super balance of $250,000 is the threshold at which fund members are seeking more from their provider, with those aged 45 more likely to look at switching.

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Investments, Portfolio Construction, SMSF

Hostplus offers unique unlisted asset access

Hostplus Unlisted assets SMSF SMSF Professionals Day 2024 Portfolio allocations

SMSF members have the ability to benefit from the economies of scale and access to unique investment opportunities a major industry fund enjoys.

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Investments, SMSF

Private credit improves SMSF portfolios

Private credit SMSF Zagga Investment strategy

The inclusion of private credit in an SMSF portfolio can not only boost returns, but also lower the amount of investment risk of the super fund.

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Administration, ATO, Compliance, SMSF

Retirement means major work change

Gainful employment ATO Retirement condition of release

To meet the definition of retirement and satisfy a condition of release, an individual’s employment arrangement must change significantly.

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Pensions, SMSF, Superannuation

Reissue minimum pension reminder

minimum pension SMSF Superannuation Institute of Financial Professionals Australia Graeme Colley

SMSF advisers should remind clients minimum pensions must be paid in full as some are likely to reference last year’s reduced figure as a guide for this year.

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Death benefits, Pensions, SMSF

Death options not mutually exclusive

BDBN Reversionary pension Death benefit pension SMSF Professionals Day 2024

Trustees do not have to choose between implementing a BDBN or reversionary pension to achieve their desired estate planning outcomes.

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Administration, Compliance, SMSF

Divorce breaks asset transfer limits

Divorce SMSF Wind-up SIS Act Assets Trust deed

Trustees winding-up a fund should be aware there are limited circumstances when assets can be transferred to a related party but these fall away in the event of divorce.

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Legislation, Pensions, SMSF, Tax

Div 296 to worsen legacy pensions

Legacy pensions Division 296 tax Defined benefit pension SMSF Professionals Day 2024

The proposed Division 296 tax should have led to the inclusion of a measure in the 2024 federal budget allowing legacy pensions to be scrapped.

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