If the government refuses to index the Division 296 threshold, more than 1.8 million Australians could be impacted by the ...

“Accordingly, if the SMSF journalises the payment as a contribution, then the ATO should accept the treatment as a ...

One of the first things SMSF trustees should do in preparation for 30 June is to check their total super balance through the ...

A recent court decision has reiterated that there are stringent requirements for a lawful will to be valid, a legal ...

The Greens have said they will work constructively with the Treasurer to ensure the proposed tax for wealthy superannuants is ...

Despite the ATO removing its six-month guidance for paying out death benefits, trustees must tread carefully to ensure they ...

Convincing the Greens to push against the government’s plans to tax unrealised capital gains is the next challenge, one of ...

The SMSF Association has said the Treasurer’s comments that no alternative to the $3 million super tax had been put forward ...

Treasurer Jim Chalmers’ proposed Division 296 super tax is reckless, short-sighted and dangerous precedent that will ...

The ATO is continuing its focus on correct unlisted trust valuations and auditor behaviour, a technical specialist has warned ...

“Again, applying Division 296, the member will not be paying an extra 15 per cent on the taxable portion of $400,000 but in ...

Almost half of SMSFs now have over $1 million in assets and account for 84 per cent of total SMSF sector assets, the latest ...