22 Apr 2024
Most people are not prepared for entry into residential aged care because it is typically not considered until there is an immediate requirement. Aged care advice is usually not sought until there is an unexpected incident such as a stroke or fall and there is need for aged care. This can be a challenging and daunting process and one that the individual’s adviser can provide assistance with. Some of those areas include:
8 Apr 2024
Understanding the intricacies of income protection insurance within a self-managed superannuation fund (SMSF) is crucial to navigate the compliance requirements and taxation rules effectively. While income protection insurance is typically held outside of superannuation due to tax deduction advantages, some opt to include it in their SMSF for various reasons. However, doing so requires careful consideration of temporary incapacity benefit regulations.
3 Apr 2024
The Australian Taxation Office (ATO) has recently underscored the paramount importance of valuing SMSF assets at market value every income year..
8 Mar 2024
The interaction between the main residence exemption rules and the rules regarding the death of a taxpayer can provide some interesting outcomes with respect to timing.
1 Mar 2024
Today marks a significant milestone for Count as they announce the completion of the acquisition of Diverger Limited. Diverger is a diversified professional services business that includes services businesses Knowledge Shop, TaxBanter and Priority Networking.
8 Feb 2024
For many individuals, a Self-Managed Superannuation Fund (SMSF) is a vital component of their retirement savings strategy. However, there comes a time when one must consider winding up their SMSF, whether due to reaching a certain age, changing circumstances, or simply that the SMSF no longer suits their needs.
6 Feb 2024
On 31 January 2024 Treasury handed down the 2023‑24 Tax Expenditures and Insights Statement. This annual statement provides a detailed picture of how features of the tax system affect participants and provides some very interesting insights into the tax concessions which cost the most, and the profile of those who benefit.
3 Nov 2023
Where an individual changes residency, Australian tax law can apply differently — what must be disclosed to the ATO differs, as does how tax or levy imposts are calculated.
4 Oct 2023
The AAT has handed down a decision completely at odds with the ATO’s long-held view that a UPE to a corporate beneficiary falls within general operation of the loan rules in Division 7A. Here is our take on the decision.
20 Sep 2023
Accurium provide a wealth of technical information for our clients through the TechHub. This includes the latest articles, research, calculators, webcasts and CPD accredited webinars. But did you know that you don’t have to request actuarial certificates to access all of this information and get free access to CPD?
15 Sep 2023
Long awaited changes implementing a cap on the amount of NALI arising from a general NALE has been introduced into Parliament. This blog outlines key aspects of the proposed relief.
11 Sep 2023
Accurium is excited to announce a significant expansion of its education and technical services offering. Already an award winner for its SMSF education, Accurium is expanding into the broader tax space to provide a comprehensive professional development offering for accountants.

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