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The recent Federal Budget promised to simplify and streamline the rules on personal deductible superannuation contributions. This is welcome news and I commend the government for this announced change. However, the change won’t take effect until the 2018 financial year. Further, given the upcoming election, it’s also possible that a new government will be elected [read more]
The May 2016 budget proposals have generated an incredible amount of commentary, not only from industry participants, but also from the mainstream media outlets. There is no doubting the importance of superannuation and the role it plays for many in ensuring they have an adequate standard of living in retirement. This article considers the impact [read more]
One of the most disturbing aspects of the $500,000 lifetime non-concessional contribution (NCC) cap announcement in the 3 May 2016 Federal Budget is that the new lifetime NCC cap catches prior NCC’s made since 1 July 2007. [read more]
There has been recent press publicity regarding SMSF members transferring life estate interests in business real property (‘BRP’) by way of an in kind or ‘in specie’ contributions to self managed superannuation funds (‘SMSF’). This article briefly examines some of the key points relating to these transactions and provides an update on my latest experience [read more]
Determining whether payments to a contractor are covered by the superannuation guarantee (‘SG’) regime can be a vexed and difficult exercise. Of particular interest is whether an incorporated contractor is automatically outside the scope of the SG regime, such that SG contributions are not required to be made on their behalf to avoid a shortfall [read more]
In an attempt to simplify the SG regime, and reduce the penalties associated with the SGC, the Government has introduced the draft Superannuation Guarantee Legislation Amendment (Simplification) Bill 2015, which if passed, will apply from 1 July 2016. This article will consider the key amendments proposed, and give some practical examples of the difficulties of [read more]
This article is to update you on my prior articles on SuperStream available at: SuperStream — latest developments Superannuation funds All regulated superannuation funds must generally have an electronic service address (‘ESA’) to receive contributions, rollovers and data in accordance with SuperStream. Broadly, SuperStream refers to the payment and data standards that superannuation funds must [read more]
The United Kingdom (‘UK’) tax authority, HM Revenue & Customs (‘HMRC’), has recently notified superannuation funds in Australia (including SMSFs) that are registered as Qualifying Recognised Overseas Pension Scheme (QROPS) of new UK regulations that apply from 6 April 2015. Broadly, the new UK regulations require, among other things, that the fund rules do not [read more]
There is often a last minute or second panic to ensure a contribution is made prior to each 30 June. Unless a contribution is made by 30 June a deduction may be denied or the contribution may count towards the next financial year’s contribution caps. This may result in excess contributions or other issues. Also, [read more]
A 2015 Supreme Court decision is both good news and a caution for contributions to super in the context of business failure A recent court decision demonstrates what can happen when a business borrows from a bank to make large super contributions to an SMSF, and then the business folds. The Court of Appeal division [read more]
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