Disregarded Small Fund Assets
10 Oct 2018
Introduced as part of the superannuation reforms the disregarded small fund assets legislation applies from the 2017-18 income year onwards and removes the ability of some self-managed superannuation ...
Managing capital gains to maximise exempt income
11 Sep 2018
How capital gains or losses are taxed will depend on whether fund members are in retirement phase, and the method used to claim exempt current pension income (ECPI). In order to better manage tax outc...
End of 2015-16 SMSF tax considerations
06 Jun 2016
Tax planning and strategies can be important as we approach the end of the financial year. Here are just a few key tax considerations to be aware of as we approach year end to ensure the self-managed ...
Exempt current pension income - Getting it right
15 Sep 2015
This paper will explore the exempt current pension income (ECPI) tax concession available to self-managed superannuation funds (SMSFs). It will include case studies for fund losses and segregation, al...
Are you under claiming SMSF tax deductions
15 Oct 2014
The ATO have confirmed that assessable income for the purposes of determining the deductibility of general expenses includes non-concessional contributions and rollovers.
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Deductibility of insurance premiums in an SMSF
15 Oct 2014
On 1 July 2011 the deductibility of insurance premiums in an SMSF changed, following completion of a four-year transition period from the introduction of the Simple Super reforms at 1 July 2007. In pa...