TechHub

The TechHub is an online learning platform to help you expand your SMSF knowledge and gain valuable CPD hours through articles, webclasses and accredited webinars. Our team of SMSF experts are friendly, dedicated and ready to help. Contact us on freecall 1800 203 123 or by email act@accurium.com.au.

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5 Apr 2022

Leasing property to a related party and the IHA rules

This technical article comes off the back of a question asked during one of our Live Q&A webinars and considers an SMSF leasing non-business real property owned to a related party and the interaction with the in-house asset (IHA) rules.

30 Mar 2022

Federal Budget 2022-23

On Tuesday 29 March, Treasurer Josh Frydenberg handed down the 2022 Federal Budget, which was eagerly awaited given the impact it could have on the forthcoming election outcome. The Treasurer detailed the current state of the economy, a plan to help Australia move past a difficult two-year period following the COVID-19 pandemic and a number…

18 Feb 2022

Guide to home equity access scheme

Brought to you by Challenger Tech June, age 75, is single, retired and owns her home outright worth $600,000 She has a vacant block of land worth $400,000 and personal contents worth $10,000 She currently receives a fortnightly Age Pension entitlement of $549. The Home Equity Access Scheme (HEAS) provides support in the form of…

3 Feb 2022

Options for a shortfall in the minimum pension for an ABP

Where an account-based pension (ABP) in retirement phase does not meet the minimum pension standards in the SIS Regulations there are consequences, both for the superannuation fund and the pension recipient. These include reducing the fund’s claim for exempt current pension income (ECPI) and changing the mix of tax components of the pension interest. 

14 Jan 2022

Allocating from an unallocated reserve to a member in an SMSF: which member account can the allocation be made to?

The ATO’s view on the use of reserves in an SMSF is outlined in their Regulator’s Bulletin, SMSFRB 2018/1 ‘The use of reserves by self-managed superannuation funds’, which was published on 15 March 2018.

13 Jan 2022

Dealing with legacy pensions – do you have time to wait for the 2-year exit measure?

The number of SMSFs with a member being paid an old legacy pensions continues to fall and with the budget announcement of a two period for SMSF members with these old pension to exit, there may not be many, if any, left in five years.

21 Sep 2021

Are you making a mistake when commencing a pension with specific contributions?

Commencing a pension is one of the most important tasks to running a self-managed super fund (SMSF). An SMSF with a correctly established pension interest may be eligible to claim tax exempt income, a significant tax concession to the fund. However, there are some common mistakes trustees make when commencing a pension using only part of a member’s accumulation balance.

16 Jul 2021

Superannuation opportunities for 2021-2022

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.

16 Jun 2021

Market-linked pension calculator

This calculator will assist you in setting the terms for a new market linked pension in an SMSF. This includes the available term for the pension based on pensioner and spouse life expectancies, and the pension payment requirements for the first year.

16 Jun 2021

Minimum pension payments report

The pension payments report will calculate the minimum and maximum pension payment requirements for account-based, market-linked and transition to retirement (TTR) pensions in accordance with the legislated pension standards.

8 Jun 2021

Nine strategies to improve Centrelink outcomes

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

11 May 2021

Federal Budget report 2021-22

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.