News : Strategy

Investments, Strategy

ESG investment decision-making

Global environmental, social and governance (ESG) assets under management grew by an estimated 73 per cent globally over the space of four years to December 2016.

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Retirement, Strategy, Superannuation

TRIS now a short-term strategic tool

A transition-to-retirement income stream (TRIS) should be viewed purely as a short-term strategy to enable SMSF members to withdraw money from the accumulation account of the fund, a sector strategist has said.

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Investments, Strategy

Research debunks SMSF cash myth

The latest quarterly analysis of SMSF investments has revealed a significant decrease in cash holdings, following the massive spike in cash contributions to super funds during the last quarter of the 2017 financial year.

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Compliance, Property, Strategy

ATO to keep close tabs on property sole purpose

There may be no general prohibition against SMSFs investing in property development, but given the regulatory rules, it is very difficult for SMSFs to maintain compliance, a lawyer has warned.

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Strategy

Franking credit benefit from excess contributions

Advisers should consider a strategy of having SMSF clients deliberately exceed both their concessional and non-concessional contributions caps to ensure the effective use of any franking credits available to the fund, a strategy specialist has said.

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Property, Strategy

Market ripe to transfer, acquire business premises

Specialist commercial property lender Thinktank Group has said market conditions are attractive for small-to-medium size enterprises (SME) to acquire their own premises, commercial or industrial, via their SMSF.

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Retirement, Strategy, Superannuation

Transfer balance cap catches

If there’s something all laws have in them, it’s unintended consequences. The introduction of the transfer balance cap (TBC) is no exception. It’s got them, just like fleas on a dog’s back.

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Strategy, Superannuation

Accumulation account cashing out considerations

Many wealthier super members took action in 2016/17 to reduce their retirement-phase pension accounts to $1.6 million. At the time, they generally did so by rolling back the excess to an accumulation account because this was often the simplest and quickest approach to take.

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Strategy

Small business CGT underused

Many SMSFs may still be unaware they qualify for small business capital gains tax (CGT) relief where the capital gains for the sale of their business can be directly contributed into their fund, a technical expert has said.

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Strategy, Superannuation

SG concessional cap arbitrage still exists

An SMSF lawyer has recommended advisers should study the individual circumstances of high-salaried individuals before instructing them to opt out of super guarantee (SG) contributions in case there is an arbitrage opportunity between the earnings on excess contributions and the shortfall interest charge (SIC) levied against them.

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