News & Insights | Heffron | Legislation (14)

Three Yearly Audit Proposal

Sep 25, 2018, 12:00:00 AM

In the May 2018 Federal Budget, the Government proposed that SMSFs with three years of clean audit reports and returns lodged ...

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Daughter’s rental of residential property connected with SMSF didn’t breach sole purpose test, but that’s not the end of the story!

Sep 6, 2018, 12:00:00 AM

Last month’s Full Federal Court decision in the Aussiegolfa case [Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation ...

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New and interesting scenarios where an actuarial certificate is required for ECPI

Jul 1, 2018, 12:00:00 AM

From 1 July 2017 some funds providing retirement phase pensions are no longer allowed to be classified as segregated when it ...

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Adding back LRBA balance to Total Super Balance

Jun 6, 2018, 12:00:00 AM

In the lead up to 30 June 2017 you may recall the Government announcing that they intended to amend the Total Superannuation ...

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Could children in the fund help beat the ALP proposal to remove franking credit refunds?

May 2, 2018, 12:00:00 AM

As the Bank Inquiry dominated news headlines in recent days the government announced a change that will certainly be very ...

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What is “deemed segregation” when it’s at home?

May 1, 2018, 12:00:00 AM

With some new rules for actuarial certificates coming in from 1 July 2017, the term "deemed segregation" has popped into the ...

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CGT relief – five traps emerging at the pointy end of the year

Mar 22, 2018, 12:00:00 AM

We are definitely at the business end of 2017/18 when it comes to discovering just where the submerged rocks lie for CGT relief ...

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ECPI - capital gains and losses in funds that cannot be “segregated”

Feb 3, 2018, 12:00:00 AM

One of the many benefits traditionally enjoyed by funds entirely in pension phase was that when an asset was sold, any capital ...

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Downsizer contributions and First Home Saver Superannuation Scheme (FHSSS) passed

Dec 15, 2017, 12:00:00 AM

The Bills necessary to make both the above measures law have now received Royal Assent. Both were May 2017 budget measures and ...

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Segregating in SMSFs beyond 1 July 2017

Dec 8, 2017, 12:00:00 AM

Understanding when a fund is "segregated" for tax purposes is critical in applying the tax rules to SMSFs providing pensions. ...

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ECPI - What is different in 2017/18?

Nov 27, 2017, 12:00:00 AM

The terms "segregated" and "pooled" (or "unsegregated") have been part of the superannuation landscape for 30 years (since ...

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