News : Strategy

Compliance, Contributions, Strategy

Compensation payments impact caps

Contributions caps will play a key role in the deciding the handling of compensation payments made to an SMSF or its members.

Contributions caps will play a key role in the deciding the handling of compensation payments made to an SMSF or its members.

read more
Compliance, Strategy, Trusts

Examine deeds for compensation payments

SMSF deeds factoring in provisions for receiving compensation payments should ensure they cover events even after a fund has ceased operating.

SMSF deeds factoring in provisions for receiving compensation payments should ensure they cover events even after a fund has ceased operating.

read more
Pensions, SMSF, Strategy, SuperStream, Tax

Pensions should not be a tax dodge

Starting a pension in an SMSF to extract large amounts of money and in the process avoiding a CGT liability may be viewed as a misuse of the fund.

read more
Investments, Strategy

Partnership launches investor platform

Commonwealth Private and JP Morgan Asset Management have formed a strategic alliance to offer a new investment platform for wholesale investors.

read more
Administration, Division 296, Documentation, Investments, SMSF, Strategy, Superannuation, Tax, Valuations

Div 296 to change compliance landscape

Compliance procedures applicable to SMSFs will be significantly impacted by the introduction of the proposed Division 296 tax.

read more
LRBA, SMSF, Strategy, Superannuation

Maintain LRBA single-asset treatment

Shares purchased under an LRBA should be treated as single asset regardless of what happens to them while they are held by an SMSF investor.

read more
Compliance, Death benefits, Strategy

Proper trustee discretion key in death

Trustee discretion must meet certain thresholds set by the courts for decisions made under this power with regard to death benefit distributions.

read more
Compliance, Contributions, SMSF, Strategy, Superannuation, Tax

Deductible recontributions scrutinised

Deductions claimed on withdrawals from super that are quickly recontributed will attract scrutiny from the ATO in regards to tax avoidance.

read more
Compliance, Legislation, Pensions, Regulation, SMSF, Strategy, Superannuation

Pension commutation debt waiver secured

Legacy pensions unwound under the five-year amnesty introduced in December last year will not lead to adverse social security outcomes.

read more
financial advice, Financial Planning, Retirement, Strategy

Personal data boosts retirement income

Australians can enjoy a better outcome if they include their personal and household information in their retirement income strategy.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.