Older blog posts – alphabetical listing
- 2015 Auditor/Actuary Contravention Report instructions – what needs to be reported?
- Accessing super on compassionate grounds
- AFSL – What are my obligations to report breaches to ASIC?
- Bitcoins in SMSF
- Bring-forward contribution rules
- Can a member commute an existing ‘Defined Benefit Pension’?
- Can a Self Managed Superannuation Fund receive gifts?
- Can a SMSF loan money to a SMSF member’s cousin or their former spouse?
- Can an AFS Licensee act as an authorised representative of another AFS Licensee?
- Can an SMSF borrow money to pay superannuation benefits?
- Can an SMSF still apply for Capital Gains Tax uplift?
- Can in-specie benefit payments be made from a pension account?
- Can superannuation funds invest in Gold?
- Can your SMSF become a host and rent residential property on websites such as Airbnb?
- Can your SMSF sell property assets to a related party?
- Changes in preservation age – what does it all mean?
- Claiming foreign income tax offset
- Common mistakes while claiming GST
- Commutation death benefit
- Deductions associated with Limited Recourse Borrowing Arrangements (LRBAs)
- ECPI calculation for funds receiving transfers from foreign funds
- Establishment expenses
- Excess superannuation contributions
- Fair value of peppercorn leases for not-for-profits
- Financial requirements of Australian Financial Services Licence (AFSL)
- Foreign income tax offset
- How a partial commutation of a retirement pension affects a member’s minimum pension payment requirements — pre and post 1 July 2017
- How do different types of death benefit income streams impact your transfer balance cap?
- How does work test operate?
- How to complete 2013 SMSF income tax return
- How to complete member information in the 2018 SMSF annual return?
- Impact of events after the reporting period
- In what circumstances can a transition to retirement income stream (TRIS) be commuted?
- In-specie payments – a tax trap!
- Individual trustees VS corporate trustees
- Insurance in Super
- Investment strategy
- Is your Australian superannuation fund tax compliant?
- Key changes to the 2019 SMSF tax return
- Key reporting requirements for Not-for-Profit associations in Western Australia
- Loans to related parties
- Marriage breakdown and transfer of assets
- New SMSF insurance rules from July 2014
- Non-complying SMSF
- Options and SMSF
- Over 65s and work test requirements
- Paying lump sum benefits from an SMSF
- Personal concessional contribution – Notice Section 290.170
- Preservation Rules – what you need to know!
- Refund of excess SMSF contributions
- Regulation 8.02B – SMSF market value rules
- Release of benefits
- Remuneration of trustees
- Reserves – basics you need to know
- Section 290-170 Notice
- Segregated Capital Gains Tax Relief
- Shortfall in pension
- Shortfall pension can cost you Centerlink benefits!
- Spouse super contribution tax offset
- Sufficient influence over a company
- Super contributions for members beyond 75 years
- SuperStream – How does it affect your SMSF
- Tax components of superannuation benefits
- Tax effect accounting and SMSFs
- Taxation of insurance proceeds upon member’s death
- The do’s and don’ts of the Downsizer Contribution
- The Enduring Power of Attorney
- Transfer Balance Account Report (TBAR)
- Transferring a UK pension to a complying Australian super fund
- Transition to retirement income streams (TRIS) from 1 July 2017
- Treatment of capital gains and losses for an unsegregated fund
- Treatment of carried forward capital losses existing at 30 June 2017
- Trust account reporting legislation
- Types of reserves
- Understanding effects of excess contribution
- Understanding Section 17A
- Unsegregated Capital Gains Tax Relief
- What can a Pre-99 trust do?
- What you must ‘not’ do around 30 June
- When is an actuarial certificate required?
- Who can undertake an SMSF market valuation?
- Who is a related party of an SMSF?
- Why a trustee representation letter is important?
- Why do a bank confirmation?
- Why you should update your SMSF trust deed
- Zero interest loans & non-arm’s length income