ATO

Financial planning

A new survey reveals how slowly financial services regulators are responding to politicians’ questions....

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Financial planning

The Federal Government has announced the upgrading of its online SuperSeeker tool....

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Superannuation

The rules around the investment strategy operating standard for SMSFs have been significantly amended. Lawyer Michael Hallinan explains some of the changes....

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Superannuation

MLC’s Jessica Silva outlines situations where another person can or must act as an SMSF trustee for a person who is unable to do so themselves....

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Superannuation

Daniel Butler and Nathan Papson note that changing an existing non-reversionary defined benefit pension to be reversionary may give rise to certain issues....

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Superannuation

Nicholas Ali describes the rules around SMSFs claiming the exempt current pension income where the trustees have not met the minimum pension payment standards. ...

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Superannuation

Both industry and retail superannuation funds are trying to emulate SMSFs by providing more choice and flexibility for their members. But as Damon Taylor writes, many cla...

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Superannuation

SPAA points to new ATO directive options for SMSFs....

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Superannuation

The latest data from the Australian Taxation Office appears to have confirmed that SMSFs remain the fastest-growing segment of the superannuation sector....

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Superannuation

A recent NSW Supreme Court case highlights the importance of appropriate trustee combinations as well as strategic mechanisms that assist when trustees don’t agree, accor...

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Superannuation

AMP SMSF's Philip LaGreca examines the pros and cons of using either corporate or individual SMSF trustees....

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Superannuation

SMSFs are less likely to lose pension exemptions after the Australian Taxation Office announced it would not penalise trustees for making an "honest mistake"....

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Superannuation

Superannuation funds will be exempt from tax on pension stream assets for deceased estates under draft regulations released by the Federal Government to amend income tax ...

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Superannuation

Will 2013 be the defining year for self-managed super funds? Bryan Ashenden's policy overview discusses the implications for advisers....

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Accounting

Accountants and administrators may struggle to keep up with SMSF growth in 2013, leading to increased business for SMSF business process outsourcing....

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