News : Strategy

Retirement, Strategy, Superannuation

Pre-1999 benefits can easily be freed

Restricted non-preserved superannuation benefits

A fairly straightforward process can be used to allow individuals with restricted non-preserved superannuation benefits to access these assets.

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Contributions, Downsizer, SMSF, Strategy

Downsizer delay may be wiser

Downsizer contributions

Trustees should consider saving their ability to use the downsizer contribution and utilise their non-concessional contribution caps first, given recent rule changes.

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BDBNs, SMSF, Strategy, Superannuation

BDBN not just about time of death

BDBN estate planning

An effective SMSF estate plan must go beyond the survival of one party over another at the time of the relevant member’s death.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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