taxation

Policy & Regulation

ATO to seek explanations for offshore tax arrangement

ATO to ask individuals and advisers to explain offshore tax structures. ...

Editorial

Have platforms reached their use-by date?

Many advisers feel it’s time the investment train pulled away from the platform, but what sort of ride are they in for? Benjamin Levy reports....

Superannuation

The impact of the Government's superannuation changes on SMSFs

Assuming the Government's proposed changes to superannuation become law, they are likely to have a significant impact on certain super fund members. DBA Lawyers' Daniel B...

Superannuation

Legislation to remove upper-income concessions nearly ready

Treasury officials have briefed the industry on the legislation to remove super tax concessions to upper-income earners....

Superannuation

Super tax changes may create planning opportunities

If the Government’s super tax changes ever make it into law, they are likely to create planning opportunities....

Superannuation

Govt’s high income super legislation finally in draft

The Govt’s move on super tax concessions for high income earners from the last Budget has finally made it into legislation....

Superannuation

Small business owners told to consider alternatives to super

Small business owners who aren't earning enough taxable income to contribute to super should consider other alternatives and avoid the additional legislative risk of supe...

Superannuation

Concessional caps not prejudicial

SMSF advisers query whether concessional caps are prejudicial against small businesses....

Superannuation

The superannuation changes and what they mean for you

Wayne Swan and Bill Shorten have decided to end the speculation about what the upcoming Federal Budget brings for the superannuation industry. Money Management spotlights...

Financial planning

The shifting priorities of end of year tax planning

End of financial year is always a busy period for financial planners, but it also represents a big client engagement opportunity, writes Janine Mace....

Financial planning

Taking care of your business at the end of a financial year

The end of a financial year is a period when planners rush to help their clients with tax strategies, but as Janine Mace reports, it is important they focus on their own ...

Financial planning

TASA debate reaches its crescendo

Although it seems to have been going on forever, the saga of financial planners and the Tax Agent Services Act 2009 (TASA) seems to be finally reaching a crescendo. ...

Superannuation

Shorten ramps up super argument

Shorten releases list of low-paid workers he says would be hit by Coalition super approach....

Policy & Regulation

Tax loophole concerns for deferred lifetime annuity reforms

Treasury are concerned further reforms to develop a deeper deferred lifetime annuity market may create a tax loophole for planners and product developers said The Actuari...

Policy & Regulation

Govt to remove CGT discount for non-residents

Advisers servicing former or current non-residents should be mindful of the proposed changes to capital gains tax, according to Hall & Wilcox Lawyers....