The Government has completed some more of the 2016 Budget changes with the finalisation of Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017. ...
The Government has completed some more of the 2016 Budget changes with the finalisation of Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017.
With the start date for the 2016 Budget changes to super almost upon us, have you turned your mind to the estate planning consequences of the actions you are about to take?
With the start date for the 2016 Budget changes to super almost upon us, have you turned your mind to the estate planning consequences of the actions you are about to take?
With the start date for the 2016 budget changes to superannuation approaching, it is time to consider the action we must take for SMSFs to comply. One very important question is whether current SMSF trust deeds will be appropriate under the new regime.
With the start date for the 2016 budget changes to superannuation approaching, it is time to consider whether current SMSF trust deeds will be appropriate under the new regime.
The deadline for dealing with related party loans to SMSFs for LRBAs is fast approaching. In order to comply with the safe harbour guidelines outlined in PCG 2016/5, you must ensure the related party loans are on arm’s length terms before 31 January 2017.
The Government has released draft regulations as part of the 2016 Budget changes (Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017).
ASIC has released Information Sheet INFO216, which summarises the AFS licensing requirements for accountants who are providing services to self-managed superannuation funds.
The Commissioner has released draft Practical Compliance Guideline 2016/D16, which is intended to give some guidance as to how the Commissioner might exercise this discretion.
The legislation implementing the substantive changes to superannuation announced in the 2016 Budget has now passed through Parliament.
The recent changes to superannuation rules have seen a seismic shift in the way we approach SMSFs and retirement planning.
In April 2016 the ATO released PCG 2016/5, which outlined its views on when loan terms would result in income from a related party loan for an LRBA being non-arm’s-length income (NALI) to the SMSF (and taxed at top tax rates in the SMSF, rather than the concessional tax rates
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.