News

Division 296, SMSF, Tax

Div 296 earnings requires process change

Attributing earnings to members under Division 296 will require a change in thinking and processes for SMSF trustees and members.

Attributing earnings to members under Division 296 will require a change in thinking and processes for SMSF trustees and members.

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Contributions, Superannuation, Tax

CGT change to dilute carry-forward rules

The changes to the CGT regime in this year’s federal budget could weaken the impact of the carry-forward concessional contributions provisions.

The changes to the CGT regime in this year’s federal budget could weaken the impact of the carry-forward concessional contributions provisions.

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Administration, Division 296, SMSF, Tax

Admin platforms provide Div 296 benefit

The use of specialised SMSF administration service providers could be of real benefit with regard to Division 296 record-keeping and reporting.

The use of specialised SMSF administration service providers could be of real benefit with regard to Division 296 record-keeping and reporting.

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Compliance, Payday Super, SMSF

SMSFs a Payday Super hurdle

Non-compliant trustees who receive SG payments under Payday Super will make life difficult for their employers.

Non-compliant trustees who receive SG payments under Payday Super will make life difficult for their employers.

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Superannuation, Tax

Budget driving drift to super

Early signs indicate budget changes to the CGT and negative gearing are causing investors to examine super as a tax-effective investment vehicle.

Early signs indicate budget changes to the CGT and negative gearing are causing investors to examine super as a tax-effective investment vehicle.

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ASIC, Cryptocurrency

Fake crypto trading platform alert

ASIC has warned consumers about unsolicited invitations to join WhatsApp share tip groups as they may lead to the use of fake crypto trading platforms.

ASIC has warned consumers about unsolicited invitations to join WhatsApp share tip groups as they may lead to the use of fake crypto trading platforms.

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ATO, Pensions

Pension breach discretion not reliable

Relying on having the ATO exercise its discretionary powers to waive a breach of the pension payment standards is not a dependable strategy.

Relying on having the ATO exercise its discretionary powers to waive a breach of the pension payment standards is not a dependable strategy.

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CSLR, SMSF, Superannuation

ASFA calls for SMSF levy exclusion

ASFA has told the government that no super funds, including SMSFs, should be levied to further fund the operations of the CSLR.

ASFA has told the government that no super funds, including SMSFs, should be levied to further fund the operations of the CSLR.

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ATO, SMSF

Establishment costs can be recouped

SMSF members can personally claim back out-of-pocket costs for setting up a new fund from that vehicle, but should not delay in doing so.

SMSF members can personally claim back out-of-pocket costs for setting up a new fund from that vehicle, but should not delay in doing so.

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Aged Care, Pensions

AMP unveils retirement income facility

AMP Super has launched a retirement income offering that can provide members with income for life along with better Centrelink treatment.

AMP Super has launched a retirement income offering that can provide members with income for life along with better Centrelink treatment.

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