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SMSF Newsfeed
The government has recently released regulations that affect the payment of allocated pensions (‘AP’) and market linked pensions (‘MLP’). In particular, the regulations provide greater planning opportunities for pensioners from 1 January 2006*. Allocated Pension Changes New factors will be introduced that reflect current life expectancy tables. The factors will apply to APs starting on [read more]
With an ever-increasing globalisation of the work force, it is not uncommon for employees to be seconded overseas on short-term assignments. Moreover, families may relocate to an overseas destination for one reason or another. However, what may initially be intended as a 12 month posting could, in fact, blow-out to 2 years or more. The [read more]
The decision to have individual trustees or a company act as trustee of a self managed superannuation fund (‘SMSF’) has now become clear cut, thanks to a recent clarification by the ATO. Since mid 1993, many advisers have relied upon a loose interpretation of section 19 of the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA’). [read more]
The ATO has recently examined the ability to split a superannuation fund without incurring a capital gains tax (‘CGT’) liability in ATO Interpretative Decision ID 2005/176. However, the ATO have since indicated that extra criteria needs to be satisfied by an SMSF to rely on this strategy. What is trust cloning? Trust cloning involves setting [read more]
There have been substantial reforms in recent times to the rules governing self managed superannuation funds (‘SMSF’). Irrespective of when you last upgraded your trust deeds, we recommend you consider reviewing them with the issues outlined below in mind. With the defined benefit pension (‘DBP’) window of opportunity closing for many on 31 December 2005 [read more]
‘In this world, nothing can be said to be certain except death and taxes’ — Benjamin Franklin, 1789 At the time of writing, Benjamin Franklin meant to say that death was certain and that death duties followed automatically from death. While today there is no death or probate duty, capital gains tax (‘CGT’) exists, which [read more]
Under new laws that come into effect on 1 July this year, preserved superannuation moneys will be able to be accessed by fund members once they have reached preservation age, regardless of whether or not they have formally retired or satisfied some other condition of release. These new pensions provide greater flexibility, particularly for those [read more]
Despite the rumours, there was no clarification in last weeks Federal Budget on the status of defined benefit pensions (‘DBP’). We understand that Treasury has finalised its review of DBPs and advised the Government accordingly. The Government now has to decide on what to do with DBPs. We eagerly await this news. Superannuation surcharge to [read more]
As the 30 June 2005 defined benefit pensions (‘DBP’) deadline approaches, care must be taken in utilising the 30 June transitional relief, as its availability is quite restricted. Treasury should soon be providing its revised options in relation to the types of pensions that can be paid by small funds (funds with fewer than 50 [read more]
From 1 July 2005, most employers will be required to offer their employees choice of superannuation fund. The choice regime will only apply to superannuation guarantee (‘SG’) contributions. Employees will be able to have their SG contributions paid to a fund of their choice, including a self managed superannuation fund (‘SMSF’). Employees Covered Employees Not [read more]
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