News : Strategy

SMSF, Strategy, Tax

Reserving still an effective strategy

Contribution reserving

Holding superannuation contributions in an SMSF until the next financial year through contribution reserving remains a beneficial strategy for tax planning.

read more
SMSF, Strategy

Exit strategy must include incapacity

Exit strategy incapacity

The inclusion of a plan to manage trustee incapacity as part of an SMSF exit strategy is arguably more important than addressing a member’s death.

read more
Pensions, Strategy

Pension strategy boosted for over 60s

Pension strategy

Super fund members aged over 60 can plan on using the indexation of the transfer balance cap from this year, but may need to change their employment status to do so.

read more
Administration, Auditing, Investments, SMSF, Strategy

Brief investment strategy optimal

SMSF investment strategy

Overly detailed SMSF investment strategies written over multiple pages will not improve their chances of being compliant with the law.

read more
Administration, SMSF, Strategy

Question capability before strategy

Investment strategy

SMSF advisers focused on creating an investment strategy for clients should perhaps firstly consider if an SMSF is even suitable for them.

read more
Auditing, Investments, SMSF, Strategy

Poor investment strategies qualified

Investment strategy

The employment of a generic SMSF investment strategy has provided sufficient grounds for a qualified audit report for a prominent practitioner.

read more
Strategy

ATO rules out strategy wording

ATO investment strategy wording

While demand for specific SMSF investment strategy wording from the ATO is high, trustees will not receive this type of regulatory assistance.

read more
Investments, Strategy

Specialist firms launch strategy service

investment strategy service

Two specialist firms have launched a service to assist SMSFs create compliant investment strategies that match the specific aims and goals of a fund.

read more
Pensions, Strategy

Consider CSHC test with pension change

CSHC income test pension

SMSF practitioners should be cautious about pension changes that could negatively interact with new thresholds for the CSHC.

read more
Documentation, Strategy

Structures key to compliant investments

SMSFs structures investment

SMSFs need to closely examine how they invest with related parties to prevent the creation of benefits that may be considered non-compliant.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.