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Investments & Property

The importance of a properly formulated Investment Strategy

Published 28 Jul 2021

This article will look at the requirements for a fund’s investment strategy, both at creation and ongoing, as well as what it can mean for a fund which does not satisfy these requirements....

Accumulation & contributions

Downsizer contributions revisited

Published 20 Jul 2021

Since their introduction on 1 July 2018, there has been clarification from the ATO around certain eligibility rules and in this article, we discuss these recent developments as well as some of the nuances that individuals should be aware of when utilising these rules....

Accumulation & contributions

Superannuation opportunities for 2021-2022

Published 16 Jul 2021

The year 2021-22 begins with new and promising super-related opportunities arising primarily from the increase in concessional, non-concessional and general transfer balance caps. This article outlines the advice opportunities arising from these changes and other recently passed superannuation measures....

Accumulation & contributions

What to expect on 1 July 2021

Published 22 Jun 2021

Whilst the focus may be on 2020-21 year-end matters for SMSFs, such as contribution being receipted and minimum pension paid by 30 June 2021, there are a number of changes taking place on 1 July 2021. In this article we summarise what is, and also what is not changing....

Retirement strategies

Nine strategies to improve Centrelink outcomes

Published 8 Jun 2021

This article explores nine strategies that can assist with enhancing social security outcomes for retirees....

Age Pension & Aged Care

Guide to granny flats

Published 8 Jun 2021

There are a number of accommodation options for older people who require assistance and may not want to live by themselves. This guide explores what you need to know about granny flats....

ECPI, segregation and actuarial certificates

ECPI and actuarial certificates FAQ

Published 24 May 2021

This FAQ article provides responses to questions that arose from our webinar presented on 6 May 2021, ‘ECPI and Actuarial Certificates – tips and traps’....

Transfer balance cap

Transfer balance account reporting revisited FAQ

Published 18 May 2021

This article provides answers to the questions received during our webinar ‘Transfer Balance Account Reporting revisited’ presented on 29 April 2021....

ECPI, segregation and actuarial certificates

ECPI – where to from here?

Published 18 May 2021

The proposed changes to the exempt current pension income (ECPI) rules are slated to come into effect from 1 July 2021, after being delayed twelve months from an original implementation date of 1 July 2020. With no draft legislation released by mid-April 2021, it has to be asked whether there...

Age Pension & Aged Care

The aged care journey – a practical case study

Published 11 May 2021

In this article, we go through the process for a client entering permanent residential aged care, how advisers can help clients through each stage and use a case study to help explain some of the key themes which Challenger Tech commonly discusses with advisers....

Income streams/pensions

Federal Budget report 2021-22

Published 11 May 2021

On Tuesday 11 May 2021 the Treasurer, Josh Frydenberg, released the Government's 2021-22 Budget. The Budget features a number of measures that will impact pre and post retirees, including aged care clients and these measures are the focus of this analysis....

Retirement strategies

Revisiting work test rules

Published 10 May 2021

The work test rules have played an important role in determining if older Australians can make certain voluntary superannuation contributions. Although these rules have existed for many years, there has been some ambiguity with regards to certain work test arrangements being put in place and different views on whether they...

Age Pension & Aged Care

Age Pension advice considerations: The death of a spouse

Published 30 Apr 2021

The death of a spouse will, for many clients, be a significantly emotional event. There are, however, a number of financial considerations that will require appropriate prioritisation. For Age Pension recipients there are additional advice considerations following the death of a spouse and these are the focus of this paper....

ECPI, segregation and actuarial certificates

Calculating capital gains in a segregated fund with brought forward capital losses

Published 30 Apr 2021

Calculating the net capital gain or loss for an income year is usually straightforward; however, there can be some uncertainty where a fund has brought forward capital losses and moves into full retirement phase pension. ...

ECPI, segregation and actuarial certificates

Issues with segregating large assets

Published 22 Apr 2021

A key matter of importance to SMSF trustees is correctly claiming exempt current pension income (ECPI) and, in particular, understanding how ECPI is calculated when the fund has segregated assets. A fund’s assets can be segregated in many different ways and for many different reasons. ...

Accumulation & contributions

Contributions caps indexation follows indexation of TBC

Published 4 Mar 2021

The indexation of the general TBC and contribution caps will lead to confusion amongst many. Understanding how the rulesapply is imperative to ensure that they are correctly applied to individual scenarios and circumstances. We will be conducting future webinars on these topics to assist our Accurium TechHub subscribers navigate these changes....