Opinions

CAANZ

Super tax concessions

Taxation in superannuation and the placement of tax concessions have recently been hot topics of debate. With assets in superannuation now sitting around $2 trillion, and having access to significant tax concessions, the discussion is warranted and a debate certainly needs to be had.

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CPA

Where to for retirement incomes policy?

The Financial System Inquiry’s (FSI) final report, released in December last year, focused attention on the future direction of Australia’s retirement savings policy and the role of superannuation in particular.

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ASMA

Borrowing – the trustee perspective

Grant Abbot

Borrowing in superannuation is not new. Every day retail, industry and public sector funds as well as SMSFs invest in managed funds, shares and many other types of investments where the managers or directors of those companies have chosen to borrow to further unit holder or shareholder returns.

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SISFA

Screws tightening on related-party LRBAs

Following consultation with the industry, the ATO has recently issued two interpretative decisions (ID), ATO ID 2014/39 and ATO ID 2014/40, clarifying its position on zero interest loans issued to SMSFs by related parties.

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IPA

Why small business matters

The Institute of Public Accountants (IPA), jointly with Deakin University, has been developing the “Australian Small Business White Paper”.

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SMSFA

Some deserved recognition

Andrea Slattery

The SMSF sector must have been well behaved in 2014. Why? Because the report handed down by the Parliamentary Joint Committee (PJC) on Corporations and Financial Services on the cusp of Christmas Eve was the best present our sector could have hoped for. 

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CAANZ

What’s next for SMSF auditing?

While some may consider auditing a dry topic, the SMSF audit profession has certainly had its share of issues and debates. 

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SMSFA

Why RG 146 is failing the SMSF industry

When the SMSF Professionals’ Association of Australia (SPAA) was formed more than a decade ago, our primary goal was to improve professional standards in the SMSF sector. 

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CAANZ

SMSF advice and training requirements

Chartered Accountants Australia and New Zealand has been strongly urging its members to progress their decision-making around if and how they intend to operate under the new limited licensing framework.

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CPA

The importance of trustee education

It seems as if a week hardly goes by without some form of criticism in the media aimed at SMSFs and their trustees.

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