Earlier this month, the ATO released Self Managed Superannuation Fund Regulator’s Bulletin SMSFRB 2018/1. It contains some of the most important information available on the use of reserves for SMSFs.... read more →
For those who are interested in purchasing their first residential premises, the First Home Super Saver (‘FHSS’) Scheme may be an option worth exploring. We consider the questions below regarding... read more →
To reduce pressure on housing affordability, downsizer contributions provide an incentive for super fund members aged 65 years or older to sell a main residence. The Treasury Laws Amendment (Reducing... read more →
It is important to understand who is an individual’s relative for superannuation law purposes as the Superannuation Industry (Supervision) Act 1993 (Cth) ('SISA') imposes certain boundaries on an SMSF’s activities... read more →
Demystifying the tax treatment of death benefits paid from an SMSF to the estate The tax treatment of death benefits paid from an SMSF to a deceased member’s estate can be... read more →
Recent Comments