Super

Super

Check in-house assets before 30 June, trustees reminded

Before 30 June, SMSF trustees need to check the level of any in-house assets to ensure they haven't exceeded the 5 per...

10 June 2024 • By Keeli Cambourne

more from super

Super

3 strikes don’t automatically mean you’re out as an SMSF trustee

A recent court decision has highlighted that there are nuances that can determine whether breaches of an SMSF...

31 May 2024 • By Matthew Burgess, View Legal

Super

Downsizer contributions can be time critical

With the expansion of the downsizer contribution, the timing of when it is used can affect how to use non-concessional...

30 May 2024 • By keeli cambourne

Super

HLB Mann Judd flags super changes for new financial year

Practitioners have been reminded about the increase in contribution caps as well as other changes impacting employers.

27 May 2024 • By Miranda Brownlee

Super

AAT sets aside trustee disqualification

The tribunal has overturned the commissioner’s decision to disqualify an individual from acting as an SMSF trustee...

21 May 2024 • By Miranda Brownlee

Super

ATO affirms Federal Court’s ‘employee’ definition for super purposes

The finding that superannuation entitlements extend only to natural persons and not partnerships accords with...

20 May 2024 • By Nick Wilson

Super

SMSFA urges Senate crossbench to halt ‘flawed’ super tax bill

The decision by the Senate Economics Legislation Committee to proceed with the bill without amendment will result in...

13 May 2024 • By Keeli Cambourne

Super

Parliament intent on introducing badly designed law

The proposed additional tax on super balances above $3 million will add complexity and result in unintended outcomes...

10 May 2024 • By Tony Greco, IPA