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Trustee

My SMSF owns premises which it leases back to my business. What do I need to do to make sure the arrangement complies with the superannuation law?

Approximately 10% of SMSFs own commercial property and often this commercial property is leased to a related party (eg a ...
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Contribution

Contribution Caps for 2019/20 Financial Year

With a new financial year upon us, you may be thinking about what contribution caps apply for the 2019/20 financial year. ...
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Retirement

I have never worked – can I access my superannuation?

Normally any conversation about accessing superannuation is linked to retirement. But in superannuation, only people who have ...
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Memo

Heffron has been awarded the SMSF Adviser – SMSF Administrator of the Year 2019

A clear majority of SMSF professionals voted Heffron SMSF Administrator of the Year 2019. Heffron's Head of Customer & ...
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Contribution

Super Thresholds for 2019/20 Financial Year

With a new financial year almost upon us, it is time to make ourselves familiar with the various superannuation related ...
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Ask an Expert

My client has used a contribution reserving strategy in the 2018/19 financial year but he’s the sole member of his SMSF. Is such a strategy for him “above board”?

Historically the validity of contribution reserving strategies had been the subject of much debate, with many advisers doubtful ...
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Ask an Expert

My client makes superannuation contributions for its employees via the ATO’s Small Business Superannuation Clearing House. When are the contributions deductible to the employer?

When the clearing house receives the money? Or when the respective superannuation funds receive the money from the clearing ...
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Tax

Federal Election 2019 - where are we now?

It seems few are more surprised than Scott Morrison that the Liberal / National Coalition will be forming Government after the ...
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Pension

Do you have a client with an SMSF paying a capped defined benefit income stream?

The Australian Taxation Office (ATO) are concerned that a number of SMSFs paying capped defined benefit income streams haven’t ...
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Pension

Family Law Payment Splits of a Retirement Phase Pension Account – reporting for Transfer Balance Cap purposes

When a superannuation interest in retirement phase is subject to a family law split, there are two ways to report the Transfer ...
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Tax

What’s the point of Transition to Retirement Income Streams post 1 July 2017?

The Government’s 1 July 2017 tax changes caused Transition to Retirement Income Streams (TRIS) to fall out of favour with many ...
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Tax

Division 293 tax – when is it paid?

Division 293 tax is the name given to a special extra tax (15%) paid on some or all of the concessional superannuation ...
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