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Fair value of peppercorn leases for not-for-profits

Charities and not-for-profits are created with a specific purpose in mind. These organisations use their funding to advance their purpose, which benefit millions of lives daily. Like any other entity, running these charities results in inevitable costs. These costs...

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Can superannuation funds invest in Gold?

Investing in gold I am often asked by self managed superannuation fund (SMSF) members if their superannuation fund can invest in gold? When an SMSF member is considering investing in gold or other precious metals, they need to consider whether the investment could...

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Transfer Balance Account Report (TBAR)

From 1 July 2017, a limit came into effect on the total amount a superannuation fund member can transfer into retirement phase across all of their superannuation funds.  The limit is referred to as the 'transfer balance cap' (TBC) and is currently $1.6 million for the...

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