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Technical updates

This section provides you with information discussing the latest updates from government and industry. You can also visit our blog for more articles on updates and changes affecting retirement and SMSFs.

Feature video: SMSF retirement insights Vol 7

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Determining a client’s total superannuation balance is not as simple as it sounds… 10 Oct 2018
The total superannuation balance (TSB) for a member is generally calculated at the end of each 30 June and is relevant for working out eligibility for various contribution rules and also determined wh...
Transition to retirement income streams… a comprehensive guide to the new rules 06 Aug 2018
The superannuation reforms applying from 1 July 2017 made a number of changes impacting transition to retirement income streams and their use by retirees. This article is a comprehensive guide to the ...
Commuting capped DB income streams could lead to an excess transfer balance 28 May 2018
The ATO has confirmed with Accurium its interpretation of the legislation defining the special value of capped DB income streams upon commutation. This interpretation may lead to double counting of an...
Federal budget report 2018-19 08 May 2018
On Tuesday 8 May 2018, the Treasurer, Scott Morrison, released the Government’s 2018-19 Budget. The Budget this year has an emphasis on retirement and there are a number of changes that will require y...
Enhancing retirement outcomes using downsizer contributions 23 Feb 2018
Legislation to make superannuation downsizer contributions (downsizer contributions) has now passed enabling individuals who are 65 or over to contribute proceeds from the sale of one eligible propert...
Welcome clarity on the application of CGT relief for SMSFs 25 May 2017
There has been uncertainty around whether funds which were solely in pension phase at 9 November 2016 would be eligible to apply the CGT relief where assets ceased to be segregated, prior to the fund ...
Decision charts making sense of the superannuation reforms 15 May 2017
The incoming superannuation reforms are complex and multifaceted. These flow charts set out the key decision paths for SMSF trustees such as how to comply with the new $1.6m transfer balance cap and ...
Federal Budget report 2017-18 09 May 2017
On Tuesday 9 May 2017 the Treasurer, Scott Morrison, released the Government’s 2017-18 Budget.   After substantial changes affecting both pre and post retiree clients in recent Budgets, including the...
CGT relief: two strategies you need to know 02 Mar 2017
From 1 July 2017 a cap of $1.6m will be introduced on the amount a person can transfer into the tax free retirement phase. Anyone with a total retirement phase balance in excess of $1.6m will generall...
Making the most of 1 January 2017 Assets Test changes 07 Nov 2016
The upcoming Assets Test changes provide professionals with the opportunity to discuss various options available to clients and explain the various implications. In this article, we explore some of th...
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