News : Strategy

Division 296, Strategy, Superannuation, Tax

Div 296 strategy not just about tax

Multiple factors apart from tax need to be considered when formulating a client strategy regarding the management of a Division 296 tax liability.

Multiple factors apart from tax need to be considered when formulating a client strategy regarding the management of a Division 296 tax liability.

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Death benefits, Estate Planning, Strategy

Funeral expenses have benefit impact

Executors should be careful in drawing on SMSF monies to pay funeral expenses as they could impact death benefit payment processes.

Executors should be careful in drawing on SMSF monies to pay funeral expenses as they could impact death benefit payment processes.

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Budget, Legislation, LRBA, Strategy

LRBA ban has no sound basis

Criticism of the LRBA ban on the purchase of residential property has continued, directed at both the decision methodology and the process involved.

Criticism of the LRBA ban on the purchase of residential property has continued, directed at both the decision methodology and the process involved.

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Compliance, Strategy, Wind ups

Dividend policies a wind-up hurdle

Company dividend declaration and payment procedures need to be taken into account when trustees are looking to wind up an SMSF.

Company dividend declaration and payment procedures need to be taken into account when trustees are looking to wind up an SMSF.

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Division 296, Strategy, Tax

Division 296 exit may be more costly

SMSF members looking to avoid the impact of the Division 296 tax may find the exit costs higher than expected when all factors are considered.

SMSF members looking to avoid the impact of the Division 296 tax may find the exit costs higher than expected when all factors are considered.

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Administration, SMSF, Strategy, Trusts

Wind-up can involve less harmful choice

Trustees with an SMSF holding assets with a specified duration may have to make a difficult choice when looking to wind up a fund.

Trustees with an SMSF holding assets with a specified duration may have to make a difficult choice when looking to wind up a fund.

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Administration, Contributions, In-house assets, Strategy

More pressure on fund administrators

The information needs of advisers and trustees is placing more pressure on SMSF admin providers to deliver real-time data.

The information needs of advisers and trustees is placing more pressure on SMSF admin providers to deliver real-time data.

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Management, Practice Management, Strategy

Salter Brothers bolsters M&A capability

Salter Brothers has announced a partnership with International Mergers and Acquisitions Partners that will strengthen its M&A services.

Salter Brothers has announced a partnership with International Mergers and Acquisitions Partners that will strengthen its M&A services.

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Division 296, Strategy, Tax

Super may still be best Div 296 option

High-balance SMSF members are likely to find their fund is still the most tax-effective savings vehicle despite the Division 296 tax.

High-balance SMSF members are likely to find their fund is still the most tax-effective savings vehicle despite the Division 296 tax.

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NALI/NALE, Property, Strategy

Complex structures a NALI target

Complex structures used by SMSFs are still a concern for the ATO in regards to breaches of the non-arm’s-length income provisions.

Complex structures used by SMSFs are still a concern for the ATO in regards to breaches of the non-arm’s-length income provisions.

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