News

Contributions, Strategy

New downsizer preservation issue

downsizer super preservation

The reduction in the eligible age for downsizer contributions has given rise to a super benefit preservation issue.

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Contributions

Trustees mistiming contributions reserves

reserved contributions

The early use of reserved contributions continues to trip up trustees, denying members a tax deduction, a technical expert has warned.

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Investments, LICs

New LIC brings emerging, unlisted opportunity

LIC emerging companies

A new listed investment company aims to give investors access to emerging and unlisted companies that have performed strongly in the past year.

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Contributions

Bring-forward NCCs now less relevant

bring-forward NCC

The elimination of the work test has potentially impacted the relevance of the bring-forward non-concessional contribution provisions.

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Superannuation

Budget soft campaign start for next election

budget election

The welcome changes to superannuation in this year’s federal budget make up part of the government’s soft campaign launch for the next election.

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Superannuation

Buried issues in super addressed by budget

The major changes announced in this year’s budget will address lingering issues in the superannuation system and allow people to seize back control over their contributions.

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Contributions, Superannuation

The downsizer and bring-forward rule collision

downsizer bring-forward

Reducing the eligible age for the downsizer measure could lead to complications with the interaction between it and other contribution thresholds.

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Superannuation

Necessary super changes welcomed

superannuation changes budget

The superannuation and retirement income sector has welcomed changes announced in the budget as necessary without being too disruptive.

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Pensions

Legacy pension shift a real positive

legacy pensions

The decision in this year’s federal budget to give individuals a two-year opportunity to commute legacy pensions has been well received by SMSF stakeholders.

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Regulation

Residency rules made simpler

SMSF residency rules

Changes to the residency rules for SMSFs, including the scrapping of the active member test, are expected to significantly simplify the superannuation system

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