There were several important superannuation measures announced in the May 2021 Federal Budget,...

All self-managed super funds should expect trouble if they are not re-valuing each asset every June...

Every year when Budget time rolls around we hope and pray that the Government will finally relax...

Non arm’s length expenses (NALE) – where are we now? Our last blog on this vexed topic flagged...

Transfer Balance Cap Indexation

My client is the trustee of an SMSF. He’s unhappy with the performance of the fund’s investments...

As widely publicised, tax cuts formed the basis of this year’s Federal Budget. Apart from...

One side effect of the current ECPI regime is that a fund's tax exemption on investment income...

TRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are...

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

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

Unfortunately the ATO has not finalised a controversial ruling issued last year that sought to...