News : Strategy

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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Compliance, Contributions, Legislation, Strategy, Tax

Recontributions should not be excessive

Using a recontribution strategy to wipe large tax components from superannuation savings is likely to be considered tax avoidance.

Using a recontribution strategy to wipe large tax components from superannuation savings is likely to be considered tax avoidance.

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Death benefits, Strategy, Tax, Trusts

Recent PBR a win for minor trusts

A recent ATO private binding ruling has confirmed income earned in a minor’s trust relating to a super death benefit can avoid punitive tax rates.

A recent ATO private binding ruling has confirmed income earned in a minor’s trust relating to a super death benefit can avoid punitive tax rates.

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financial advice, Financial Planning, Strategy

39-week rule gives better super access

Superannuants of a certain age can use a condition of release under the severe financial hardship rules giving them greater access to their benefits.

Superannuants of a certain age can use a condition of release under the severe financial hardship rules giving them greater access to their benefits.

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Compliance, Contributions, Strategy

Recontribution strategy basics an issue

Some withdrawal and recontribution strategies are triggering compliance breaches because members have not satisfied a full condition of release.

Some withdrawal and recontribution strategies are triggering compliance breaches because members have not satisfied a full condition of release.

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Compliance, Legislation, Regulation, Strategy

EPOA best set up before travel

SMSF trustees opting to use an EPOA to satisfy the central management and control test when overseas should do so prior to leaving Australia.

SMSF trustees opting to use an EPOA to satisfy the central management and control test when overseas should do so prior to leaving Australia.

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Retirement, Strategy

Work in retirement a common sentiment

A significant number of people expect to keep working after reaching retirement age as revealed by a recent global survey.

A significant number of people expect to keep working after reaching retirement age as revealed by a recent global survey.

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Compliance, Contributions, Downsizer, Legislation, Regulation, Strategy

Downsizer contributions need proceeds

In order to be able to make a downsizer contribution, SMSF members must actually receive some proceeds from the sale of their existing residence.

In order to be able to make a downsizer contribution, SMSF members must actually receive some proceeds from the sale of their existing residence.

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Retirement, Strategy

Longevity risk solution to be launched

Hub24 and TAL are set to launch a lifetime income solution aimed at addressing the longevity risk of Australian retirees.

Hub24 and TAL are set to launch a lifetime income solution aimed at addressing the longevity risk of Australian retirees.

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