CGT relief complexities

30-Mar-2018

Deciding whether or not to apply the CGT relief to an SMSF is far from straightforward. Daniel Butler examines some of the intricacies involved in the process. The transitional capital gains tax (CGT) relief, tha.. Read More

CGT relief complexities

30-Mar-2018

Deciding whether or not to apply the CGT relief to an SMSF is far from straightforward. Daniel Butler examines some of the intricacies involved in the process. The transitional capital gains tax (CGT) relief, tha.. Read More

Transfers more complicated, but still rewarding

30-Mar-2018

The rules dictating how United Kingdom pensions can be transferred into the Australian superannuation system are not as easy as they once were. Despite this development, these transfers are still possible and can sti.. Read More

Be careful what you wish for

30-Mar-2018

The SMSF community asked the ATO for less frequent transfer balance account reporting requirements and was granted its request. However, Mark Ellem writes the framework allowing the lodgement of fewer pension event r.. Read More

The reporting conundrum

02-Feb-2018

There are currently two options on the table as to how event-based reporting will be implemented for SMSFs in the interim and then in the future. Peter Burgess examines each option and assesses them against the ATO&r.. Read More

TBAR troubles

02-Feb-2018

Transfer balance account reporting will be introduced for SMSFs at the end of this financial year, but debate still remains as to how onerous and extensive the regime should be, says Tony Greco. The tumultuous ch.. Read More

ECPI under the super reforms

16-Oct-2017

The new rules regarding exempt current pension income are complex with significant flow-on effects to other SMSF areas. Daniel Butler and William Fettes explain. Due to the complexity of the rules and the importa.. Read More

CGT relief application

16-Oct-2017

Applying CGT relief for an SMSF should not be regarded as an automatic decision due to the intricacies involved, writes Meg Heffron. There is no doubt the aspect of the 2017 super reforms that has caused the most.. Read More

Crisis or opportunity with borrowings

16-Oct-2017

The treatment of limited recourse borrowings in relation to a member’s total superannuation balance has changed. Brian Hor explains how the new rules work and the benefits gearing can still provide. Limited.. Read More

Managing the caps

04-Jul-2017

The introduction of the transfer balance cap is an issue top of mind with many SMSF advisers and trustees. Anne-Marie Esler provides an outline of how the cap works as well as some relevant strategies to allow SMSFs .. Read More

The transfer balance cap deconstructed

22-May-2017

The introduction of a transfer balance cap represents one of the most significant changes to this country’s superannuation framework in recent history. Jordan George and Peter Hogan detail how the new cap will .. Read More