Super

Super

Employee or contractor? It all comes down to the delivery

The recent decision in the Jamsek case clarifies when a contractor is an employee for the purposes of superannuation...

28 April 2023 • By Bryce Figot and Daniel Butler

more from super

Super

SMSF body develops excess member balance tax calculator

Debate continues around the calculation method for the government’s proposed tax on accounts exceeding $3 million, but...

11 April 2023 • By Keeli Cambourne

Super

Accountants must highlight dangers of raiding super: ATO

The Tax Office tells the industry to alert clients that there are consequences from illegal early access schemes.

03 April 2023 • By Josh Needs

Super

What’s next for the $3m threshold?

The SMSF Association and CA ANZ highlight some of the grey areas and potential policy positions that could be taken...

31 March 2023 • By Miranda Brownlee

Super

ATO warns SMSF on sole purpose test for property investment

Property investment by an SMSF will fail the sole purpose test if it provides pre-retirement benefit to someone such...

31 March 2023 • By Keeli Cambourne

Super

Tougher laws introduced to tackle superannuation theft

The government has introduced a bill to enshrine the right to superannuation payments in the National Employment...

30 March 2023 • By Miranda Brownlee

Super

Legislating super objective ‘pointless and open to abuse’

The IFPA believes the existing sole purpose test better captures the core purpose of superannuation.

29 March 2023 • By Josh Needs

Super

Unexpected work test issue impacts personal contributions

An unintended consequence with the work test changes is restricting certain types of employees and company directors...

27 March 2023 • By Miranda Brownlee