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Searching Content indexed under Fund Management/ REITs by Clinton Jackson ordered by Published Date Descending.
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1
SMSF trustee death benefit payment decisions – have you done enough to protect your position?
This case demonstrates what not to do as a trustee (or as a trustee's advisor), when paying a death benefit from a SMSF.
Australia
18 Mar 2019
2
Key issue with TRIS pension requirements resolved by Parliament
A TRIS pension can now continue to reversionary beneficiaries even if they have not satisfied the conditions of release.
Australia
27 Feb 2019
3
Proposed new exemption from work test for superannuation contributions by over-65s
The proposed rules provide a limited opportunity for some retirees with low superannuation balances to contribute more.
Australia
15 Nov 2018
4
Reversionary pensions and transfer balance caps
These new rules need a fundamental review of estate plans, where there are funds in superannuation, particularly SMSFs.
Australia
30 Aug 2018
5
The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Australia
20 Aug 2018
6
Narrower but still potentially catastrophic: Including your SMSF borrowing (LRBAs) in your total superannuation balance
A member could find they now have a zero non-concessional cap, when that was not the case without these proposed rules.
Australia
14 Jun 2018
7
Six-member SMSFs: Is it that straightforward?
Although the Budget did announce an increase in the maximum number of SMSF members, there are other issues to consider.
Australia
18 May 2018
8
Proposed change to non-arms length income rules – will your SMSF be caught out?
SMSF trustees should ensure that all expenses are the same as if there had been a dealing on an arm's length basis.
Australia
10 Feb 2018
9
Treasury releases proposed measures to include LRBAs in total superannuation balances
A Treasury consultation paper has proposed new integrity measures, one of which will affect SMSFs entering into LRBAs.
Australia
10 Feb 2018
10
SMSFs – beware the sole purpose test!
This case highlights the importance of carefully considering SMSF investments, and the width of the sole purpose test.
Australia
2 Feb 2018
11
TRIS and the new amendments to the 2016 Budget measures
All TRIS pension documents should be immediately reviewed to ensure the TRIS restrictions cease to apply automatically.
Australia
22 Jun 2017
12
LRBAs and the new amendments to the 2016 Budget measures
These new amendments change how the 2016 Budget measures affect those with a TRIS or are about to enter into an LRBA.
Australia
22 Jun 2017
13
Existing death benefit pensions, transfer balance caps and the ATO lifeline – PCG 2017/6
This is a significant concession from the ATO and advisers should be aware and take advantage of it where appropriate.
Australia
2 Jun 2017
14
CGT relief, 2016 Budget changes and SMSFs – Do I need to commute back to accumulation phase to access relief?
The Budget changes include CGT relief that allows SMSFs to reset cost bases of assets to market value before 1 July 2017.
Australia
17 May 2017
15
SMSFs, superannuation borrowing (LRBAs) and 2016 budget changes
These proposed legislative measures have a number of potential borrowing consequences if an SMSF has an LRBA.
Australia
11 May 2017
16
2016 Budget changes – more changes are in place but beware the backflips
Some 2016 Budget reforms previously announced have now been implemented, but two draft measures have been removed.
Australia
16 Apr 2017
17
A practical guide to the 2016 Budget changes to super – what you must do now!
With a 1 July 2017 start date looming the time to start preparing and reviewing the implications for your clients is now.
Australia
5 Mar 2017
18
2016 budget changes – is your SMSF trust deed going to get in the way?
It is time to consider if your current SMSF trust deeds are appropriate for the 2016 budget changes to superannuation.
Australia
7 Feb 2017
19
SMSFs, Transfer Balance Caps, Pensions & ASFLs... Beware, ASIC is targeting accountants
INFO216 summarises AFS licensing requirements for accountants providing services to self-managed superannuation funds.
Australia
14 Dec 2016
20
2016 Budget superannuation changes – passed!
Legislation implementing substantive changes to superannuation in the 2016 Budget has now been passed in Parliament.
Australia
8 Dec 2016
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