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Excess Concessional Contributions
The concessional contribution cap is $27,500 from 1 July 2021. With the ability to carry forward unused concessional contributions over a 5 year rolling period
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Timeline Changes in Super 2007-2021
LEGISLATIVE AND REGULATORY SMSF CHANGES 2007-2021 To read this fact sheet in its entirety download the PDF version here.
Read MorePersonal contributions seem so easy until they’re not
Four years after the rules were expanded to allow all eligible contributors to make personal deductible contributions, rather than those who satisfied the substantially self
Read MoreHardline non-arm’s length expenses approach for SMSFs
The ATO have released Law Companion Ruling LCR 2021/2 which is the finalised version of their draft 2019 ruling “non-arm’s length income – expenditure incurred
Read MoreSix Member SMSFs – the good, the bad and the indifferent
From 1 July 2021 SMSFs can have up to 6 members in a fund, an increase from the previous limit of 4. Anecdotally this has
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Understanding super terminology
An individual’s Transfer Balance Cap (TBC) and Total Superannuation Balance (TSB) are calculated differently andare separate concepts. When the super reforms of 2017 came into
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Non-arm’s length expenses – changing old habits
Over time tax law has evolved to disincentives certain income from being diverted into SMSFs or to discourage trustees from engaging in certain practices to
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Deciding on your SMSF Trustee
Deciding on the type of trustee which will be responsible for your SMSF is important.There are two types of structures available: To read this fact
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Key Rates and thresholds for 2021/22 Financial Year
Superannuation contributions and benefits are subject to various rates of taxation often linked to indexed thresholds. Similarly, eligibility for various Government schemes are also linked
Read MoreLooking under the hood of SMSF benefit payments
As an industry we have placed a significant emphasis on recent indexation from the view point of contribution opportunities and pension commencements. Whilst not overlooked
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