News & Insights | Heffron | Legislation (9)

Investment Strategies – navigating auditor requirements

Mar 11, 2021, 12:00:00 AM

I read a great article by Shelley Banton this week in SMSF Adviser (Navigating key compliance issues SMSFs face under ATO’s ...

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SMSF members urged to seek good advice as COVID divorces spike

Jan 27, 2021, 12:00:00 AM

The coronavirus pandemic has taken its toll on Australian couples. As well as marriage rates continuing their 20-year decline, ...

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As we near the end of 2020, what unfinished superannuation business remains?

Dec 23, 2020, 12:00:00 AM

Non-concessional contributions cap & the “bring forward” rule Legislation to allow those turning 66 and 67 to trigger the ...

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Where are those new bring forward rules?

Dec 11, 2020, 12:00:00 AM

They were designed to tie in with the (already legislated) change to move the age at which a work test (or work test exemption) ...

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Changing the trustee of an SMSF? Traps to watch for.

Dec 10, 2020, 12:00:00 AM

Many would know that the ATO follows a risk assessment process when notified of the establishment of a new SMSF. But did you ...

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Trustee penalties and responsibilities

Nov 26, 2020, 12:00:00 AM

I’m a relatively passive trustee of my SMSF – my partner looks after the day to day running of the fund and I simply sign the ...

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Why a partial commutation is so powerful

Nov 4, 2020, 12:00:00 AM

There are several key differences between a partial commutation and a full commutation that make distinguishing between the two ...

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Critical documentation for all pension funds

Nov 4, 2020, 12:00:00 AM

Almost all pension members will occasionally draw more than the minimum pension amount in a given year. If so, it is critical ...

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Why partial commutations can improve an SMSF inheritance

Nov 4, 2020, 12:00:00 AM

We often hear that clients who take more than the minimum required from their pension accounts each year should treat the extra ...

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The ATO and audit independence

Oct 16, 2020, 12:00:00 AM

It’s great to see the ATO putting out its own commentary and explaining its compliance approach for the auditors when it comes ...

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Federal Budget 2020-21: Making super work harder.

Oct 7, 2020, 12:00:00 AM

Whilst the Government has not yet publicly released the results of its Retirement Income Review (commissioned back in September ...

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Federal Budget 2020-21: What didn’t we see?

Oct 7, 2020, 12:00:00 AM

Pretty much no change at all! The Government has proposed a number of structural changes designed to reduce fees and highlight ...

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