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smsfadviser.com
23 小时
SMSFA rejects amendments to general interest charge
The SMSF Association said it is concerned about the impact of the proposed amendments to denying deductions for the general ...
smsfadviser.com
23 小时
Div 296 tax calculation still confusing some: expert
There are still many SMSF trustees and professionals who lack understanding of how the proposed Division 296 will work, says ...
smsfadviser.com
1 天
Compliance documents are crucial for SMSFs
Failure to create, execute, perform and retain documents for an SMSF can leave a fund and its trustees unable to provide ...
smsfadviser.com
1 天
PBR deals with super death benefit received after member's death
A lump sum withdrawal from a superannuation account shortly before the death of a member but received days after death is ...
smsfadviser.com
1 天
Australia’s impending intergenerational wealth transfer needs adviser expertise
Financial advisers will be pivotal in ensuring that wealth is passed on efficiently and in a way that aligns with the goals ...
smsfadviser.com
1 天
Leaving super to an estate makes more tax sense, says expert
It is more tax effective to leave superannuation to an estate rather than a binding death benefit nomination to children, ...
smsfadviser.com
2 天
Even bespoke deeds can miss the mark
It’s essential to “read the deed” after a member’s passing, even if a trust deed has been drafted specifically for their needs, warns a legal specialist. Scott Hay-Bartlem, partner at Cooper Grace ...
smsfadviser.com
2 天
SMSFA calls for deceased legacy pension exit mechanism
The SMSF Association has urged the government to allow a pension reserve to be exited where the recipient had died.
smsfadviser.com
2 天
Inheriting a reversionary pension can trigger TBC event, warns specialist
The inheritance of a reversionary pension is a trigger event for the beneficiary’s transfer balance cap if they are not ...
smsfadviser.com
4 天
The true impact of incorrect market valuations – part 2
Some exceptions allowed under s66 enable an SMSF to acquire assets from a related party, such as listed shares, business real ...
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