News & Insights
Keep up to date with the latest changes, insights and opinions from Heffron's leading SMSF experts. Select a topic of interest or browse our most recent articles.
Big changes for funds allocating reserves
The big challenge with reserves under current law is that unless they are allocated in quite small...
Read MoreATO provides clarity on collectables
The ATO was recently asked whether pink diamonds are regarded as collectables— their response means...
Read MoreWinding up a pension fund should be handled with care
It’s common to assume that once a member decides to wind up their SMSF, it should just happen as...
Read MoreDivision 296 – more than just a new tax
If legislated in their current form, the new Division 296 tax rules (the extra tax for those with...
Read MoreNALE – there’s still work to be done
Recent legislative amendments have reduced the tax penalty for some expense shortfalls but not all.
Read MoreAdviser fees & GST
The ATO’s recent change of mind in relation to adviser fees means super fund trustees will no...
Read MoreFederal Budget 2024-25
Last night’s Federal Budget was (yet again) very quiet on the super front.
Read MoreBudget silence : where are we now with legacy pensions?
Both this Government and the last promised to allow members with legacy pensions to escape them and...
Read MoreDivision 296 and defined benefits
It seems the Government was true to its word – Division 296 really will apply to defined benefits...
Read MoreWhen does retirement really mean retirement?
It’s well known that the super law has two definitions of retirement – one relates to leaving a job...
Read MoreWhat’s on the agenda for super this year?
Hopefully everyone’s returned refreshed after the new year break as there’s plenty of change ahead.
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