SuperGuardian – Page 7 – SuperGuardian

SMSF end game – winding up is the final strategy

2020/21 saw the SMSF market record its strongest establishment numbers in over 3 years, with over 25,000 SMSFs established. 2018 was the last time that

SMSFs and separating members – how relationship breakdowns impact SMSFs

From 1 April 2022 parties to property proceedings will be able to apply to the family law court registry to obtain information from the ATO

SMSFs and the Age Pension

Subject to satisfying eligibility requirements, self-funded retirees may qualify for Centrelink benefits such as the Age Pension or the Commonwealth Seniors Health Card (CSHC). This

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.

Personal 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

Hardline 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

Six 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

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

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

Looking 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