Division 296 tax, legacy pensions and reserves – a real dilemma
For someone impacted by the extra tax on those with more than $3m in super (known as Division 296...
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For someone impacted by the extra tax on those with more than $3m in super (known as Division 296...
Read MoreIt’s my mother’s birthday this month. And while she’s not turning 65, this did make me think about...
Read MoreThere are obviously still some unknowns. Will the Government re-introduce precisely the same...
Read MoreNot surprisingly, we’ve seen a large increase in the number of members with market linked pensions...
Read MoreWhen couples separate, the law allows them to split up their super (ie, effectively give some of...
Read MoreIt’s been nearly 4 months since super laws were changed to allow the commutation of legacy...
Read MoreAnother budget has landed. And whilst you don’t expect a pre-election budget to include major...
Read MoreThe December 2024 changes opened the door for many SMSFs to allocate all of their reserves without...
Read MoreThe 7 December 2024 changes to the treatment of reserve allocations certainly provide some...
Read MoreAn old tax ruling (TR 2013/5) provided useful guidance on many issues for SMSF pensions. It was...
Read MoreWe expect many of our clients will look to wind up their legacy pensions this year – thanks to the...
Read MoreI did wonder if I’d ever write those words, more than a few times in the last few years, but it ...
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