Search
Searching Content indexed under Retirement, Superannuation & Pensions by Cooper Grace Ward ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4 5  
>>Next
 
Title
Country
Organisation
Author
Date
1
Superannuation guarantee amnesty introduced … again! And this time with a real sting in the tail …
Article notes the most common mistakes, where well-meaning businesses have inadvertently underpaid compulsory superannuation.
Australia
24 Sep 2019
2
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
3
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
4
No horsing around – jockeys not deemed employees of Racing Queensland Board or Scone Race Club for superannuation purposes
The Federal Court considered whether jockeys were deemed to be employees for the purposes of superannuation obligations.
Australia
11 Jul 2019
5
Do I have to pay compulsory superannuation on overtime amounts?
Employers should review their compulsory superannuation contributions on overtime to identify any potential risks.
Australia
7 Jul 2019
6
What the 2019-2020 Federal Budget means for industrial relations
Many of the Budget measures are in response to the recommendations in the Report of the Migrant Workers' Taskforce.
Australia
12 Apr 2019
7
ATO clarifies its position for employers on superannuation and annual leave loading
Annual leave loading is classified as ordinary time earnings, unless the employer provides alternative written evidence.
Australia
11 Apr 2019
8
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
9
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
10
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
11
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
12
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
13
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
14
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
15
Superannuation guarantee amnesty – limited opportunity to correct compulsory superannuation errors before heavy-handed audit activity starts
The amnesty provides incentives for businesses to self-correct historical errors relating to compulsory superannuation.
Australia
2 Jul 2018
16
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
17
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
18
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
19
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
20
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
Links to Result pages
 
1 2 3 4 5  
>>Next