Super

Super

Budget sheds light on 2 key issues for super

The government has outlined the direction it will take with non-arm’s length income and signalled the $3 million tax...

11 May 2023 • By Miranda Brownlee

more from 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

Super

ASIC bans director for illegal super access schemes

Websites run by the Gold Coast man promoted using retirement funds for buying a home or paying down debt.

17 April 2023 • By Philip King

Super

Strategy for $3m super tax hinges on access phase

The IPA says those who have met a condition of release will have greater flexibility with their assets.

17 April 2023 • By Keeli Cambourne

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