Super

Super

LRBAs under fire as super legislation debate continues

The introduction of the $3 million super tax has sparked a fresh debate about limited recourse borrowing arrangements,...

11 June 2024 • By Keeli Cambourne

more from super

Super

Div 296 tax carve outs include special super interests

It has already been revealed that there will be some superannuation members who will be excluded from Division 296,...

04 June 2024 • By Keeli Cambourne

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