News & Insights | Heffron | Legislation (10)

Pensioners Stuck in Legacy Products – it’s Time to Set Them Free

Sep 1, 2020, 12:00:00 AM

Once upon a time, there lived many retirees that rolled over their superannuation savings to commence what was known as a ...

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My client’s transition to retirement income stream (TRIS) has converted to a retirement phase pension. Why isn’t it reflected in the actuarial %?

Aug 31, 2020, 12:00:00 AM

TRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are included once the member (say) ...

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Why isn’t my actuarial % as high as I thought it would be?

Aug 31, 2020, 12:00:00 AM

This has become a common question since pensions and exempt current pension income (ECPI) got more complicated from 1 July ...

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SMSF Pension Phase | SMSF Pension Payments

Aug 31, 2020, 12:00:00 AM

In our article “Why isn't my actuarial % as high as I thought it would be?" we highlighted a number of scenarios where an ...

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What does the ATO’s latest draft legislative instrument (SPR 2020/D2) mean for SMSF clients?

Aug 12, 2020, 12:00:00 AM

There are two great things about this draft: one, it exists and two, it is really really short (if you tried hard enough I ...

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New auditor independence guidance – what does it mean for me?

Jul 6, 2020, 12:00:00 AM

All approved SMSF auditors are required to comply with the independence requirements set out in the APES 110 Code of Ethics. ...

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Contributing beyond age 65 – halfway there

Jul 1, 2020, 12:00:00 AM

The Government has committed to deliver on their proposal to increase flexibility for those in their mid-60s to make ...

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SMSF Investment Strategy

Jun 10, 2020, 12:00:00 AM

All SMSF trustees are required to “formulate, regularly review & give effect to” an investment strategy for their fund. The ...

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Another year doing my SMSF accounts free as the ATO kicks NALE can down the road

Jun 2, 2020, 12:00:00 AM

Unfortunately the ATO has not finalised a controversial ruling issued last year that sought to treat all of a fund's investment ...

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Impediments to winding up SMSFs

Jun 1, 2020, 12:00:00 AM

There are some situations where an SMSF is no longer suitable or appropriate for its members. However, it is not always ...

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Amazing as they are, when do SMSFs stop being appropriate?

May 28, 2020, 12:00:00 AM

There are many reasons why individuals choose an SMSF as their primary retirement savings vehicle. However for some, there will ...

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Retirement in a Covid-19 world – Part 2

May 15, 2020, 12:00:00 AM

Sadly many have lost their jobs during Covid-19. Obviously there have been temporary changes to superannuation conditions of ...

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