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Searching Content indexed under Finance and Banking by Scott Bartlem ordered by Published Date Descending.
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Date
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
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
7
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
8
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
9
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
10
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
11
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
12
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
13
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
14
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
15
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
16
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
17
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
18
Superannuation and related party loans: take action now, or the ATO will
SMSFs can rectify existing interest-free, low rate or uncommercial loans from related parties before 30 June 2016.
Australia
26 Oct 2015
19
ATO confirms position on superannuation borrowing arrangements
The ATO has released a ruling covering borrowing arrangements by trustees of self-managed superannuation funds.
Australia
26 May 2012
20
SMSFs and the traps in the PPSA regime
Owners of personal property and collectables in the possession of others must register their interests on the PPSR.
Australia
14 Mar 2012
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