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Searching Content indexed under Retirement, Superannuation & Pensions by Scott Bartlem ordered by Published Date Descending.
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1
A win for the SMSF adviser – Fitzmaurice and Commissioner of Taxation
In this case, the AAT did not accept a director of an SMSF trustee blaming their accountant for SMSF compliance breaches.
Australia
16 Sep 2019
2
The importance of getting the details right in SMSFs – Fitzmaurice and Commissioner of Taxation
The SMSF director was disqualified, although funds were not depleted and there was no dishonesty or intention to defraud.
Australia
16 Sep 2019
3
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
4
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
5
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
6
Superannuation death benefits and conflicts – the WA Supreme Court weighs in Burgess v Burgess
This case reinforces the need for an integrated approach for superannuation entitlements as a part of all estate plans.
Australia
3 Nov 2018
7
Will your pension be reversionary if you cannot find the pension documents?
It is highly unlikely that a court would accept the pension as reversionary if the pension documents could not be found.
Australia
13 Sep 2018
8
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
9
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
10
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
11
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
12
Downsizer superannuation contributions – what you need to know about the new contribution cap
Downsizer contributions provide an additional opportunity for people aged over 65 to make contributions to superannuation.
Australia
21 Feb 2018
13
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
14
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
15
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
16
What is my non-concessional contributions cap into my super fund?
Non-concessional contributions caps have never been more complicated, and have a major impact on superannuation strategies.
Australia
18 Jan 2018
17
Have you maximised access to contribution caps into super? Do not forget the CGT cap!
The CGT cap may provide an opportunity for the member to put a significant additional amount into superannuation.
Australia
18 Jan 2018
18
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
19
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
20
ATO extends deadline for complying with new requirements for related party loans to superannuation funds
This extension will help SMSF trustees, but all LRBAs should be reviewed as soon as possible to ensure ATO compliance.
Australia
20 Jun 2016
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