News : Strategy

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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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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