News

Accounting

Accountants’ role omitted from QAR

Quality Advice Review accountants

The SMSF Association has noted the Quality of Advice Review recommendations failed to address the role accountants can play in financial planning.

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LRBA

LRBA safe harbour covers Div 7A

LRBA Division 7A

SMSFs using a Division 7A loan to fund a LRBA can meet lending requirements of tax and super law by ensuring the appropriate safe harbour rules are followed.

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Appointments

Miller joins Smarter SMSF in new role

Smarter SMSF Tim Miller

Smarter SMSF has recruited SuperGuardian’s Tim Miller to a new role which will expand the education offering of the CPD and document provider.

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financial advice

QAR recommendations will build on FoFA

Quality Advice Review FOFA

The recommendations from the QAR have been made with a view to build upon past legislation that has established the current advisory framework.

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Insurance

Analyse income protection payments

analyse insurance payments

The proceeds of a successful temporary incapacity insurance claim cannot automatically be passed on in its entirety to the insured SMSF member.

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Contributions

Advisers can address TBC uncertainty

personal TBC estimate

Super fund members will not have certainty around the personal TBC until well after 1 July but financial advisers can help them calculate an estimate.

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Death benefits

Benefit guidance creates more questions

death benefit guidance

Recent ATO guidance has added confusion to situations where a member dies before their super benefit payment request has been made.

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Investments

Cash becoming SMSF king again

cash SMSF

Trustees are beginning to favour cash products for their liquidity needs once more as revealed by the latest analysis of SMSF portfolios

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Retirement, Superannuation

Job ending not always time critical

definition of retirement

The termination of employment is not time sensitive when looking to satisfy the definition of retirement once an individual reaches preservation age.

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Death benefits

Member benefits ruling limited

member benefits ruling

SMSF trustees should not rely on past private binding rulings when assessing if a member benefit can still be paid after the death of a member.

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