income tax

Funds management

Australian Unity records profit despite FUM drop

Financial advice division the highlight of Australian Unity performance....

Funds management

Low cash rate hitting retirement investors

Account-based pensions overlooked as investment vehicle....

Financial planning

Uncomfortable legal precedent for planners

A technical issue which prompted AFS Group not to establish a trust account via which it could remunerate authorised representatives has ended up denying those planners t...

Superannuation

Superannuation director rules you need to know

If you have advised that superannuation is tax deductible to your director-client and they do not have in place whatever their rules require, your advice will have been w...

Superannuation

A guide to the changes to death benefit pension rules

SPAA's Graeme Colley highlights the changes to death benefit pension rules....

Superannuation

Do reversionary pensions still have a place within SMSFs?

Recent legislative change has cast a shadow over whether reversionary pensions are actually all that important, writes Aaron Dunn. ...

Superannuation

ATO’s powers over superannuation when bankruptcy looms

Can the ATO access a taxpayer’s superannuation when bankruptcy looms? David Oon and Bryce Figot explore this matter further....

Superannuation

ATO SMSF compliance agenda makes advice essential

SPAA argues that this year’s ATO compliance focus makes getting appropriate advice even more essential....

Superannuation

Parliamentary failure limits ATO’s SMSF options

The ATO’s options in dealing with recalcitrant SMSF trustees are still limited, according to Aaron Dunn. ...

Superannuation

SPAA urges SMSFs to get quality advice

SPAA is urging SMSFs to get quality advice after the ATO announced it would increase its monitoring of the sector. ...

Policy & Regulation

ATO targets high net worths

The ATO has set its agenda for targeting high net worths in 2013/14....

Superannuation

SMSF bereaved may be hit hard by $100,000 limit

Those hardest hit by the $100,000 limit on the pension income tax exemption may well be those left behind after the death of an SMSF pensioner, according to Bryce Figot a...

Superannuation

CGT concession pitfalls for retiring business owners

Graeme Colley warns some business owners who are nearing retirement fail to understand the complexity surrounding the eligibility criteria for CGT concessions and end up ...

Financial planning

Provisio deal to cost Rubik more than $3 million

Final purchase price dependent on future earnings of scaled advice platform...