Super
Super
Treasury opens consultation on payday super measure
Two models are put forward for the reform as well as revisions to the penalties for late payment.
10 October 2023 • By Miranda Brownlee
Super
ATO steps up data-matching to snare late super payments
05 October 2023 • By Miranda Brownlee
Super
Draft law for $3 million super tax reveals exemption details
04 October 2023 • By Miranda Brownlee
more from super
Super
SMSFA urges government to remove active member test
Residency of a fund should be determined on the same principles as all other entities for income tax purposes, the...
03 October 2023 • By Keeli Cambourne
Super
Professional bodies reject proposed objective for super
The sole purpose test does the job, they say, and changing the law will fail to prevent bad policy decisions in the...
29 September 2023 • By Miranda Brownlee
Super
Revised NALE rules ‘miss chance to clarify SMSF bugbear’
The ATO will need to help trustees work out when an arrangement is internal to the fund for the purposes of non-arm’s...
20 September 2023 • By Philip King
Super
Unusual investments driving SMSF audit delays, compliance risks
An increase in complex and related-party investments by SMSFs is slowing down the audit process and increasing the...
15 September 2023 • By Miranda Brownlee
Super
ASIC takes legal action against AustralianSuper
The regulator alleges the largest superannuation failed to address multiple member accounts.
08 September 2023 • By Keeli Cambourne
Super
Government releases draft legislation for objective of super
The government says the goal is to provide a shared understanding of superannuation and ensure it focuses on saving...
04 September 2023 • By Miranda Brownlee
Super
ATO urged to postpone tax determination on NALI and CGT
The ATO must delay its tax determination concerning non-arm’s length income and capital gains tax until the non-arm’s...
07 August 2023 • By Miranda Brownlee