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Binding Death Benefit Nominations

Ever wondered what happens in the unfortunate event of a member in an SMSF passing away? There are a few different paths that the benefits can be directed to, one of which is a death benefit being paid out. A […]
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Differences in Pension and Lump Sums for members under and over 60

Taking out a pension before the age of 60 can often result in the fund being subject to higher tax rates… but not always. Taking out lump sums as opposed to pensions for members under 60 can sometimes save the […]
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LRBA Safe Harbour Rules – Compulsory?

The ATO’s release of the PCG (Practical Compliance Guideline) 2016/5 outlines the safe harbour rules for SMSF related party limited recourse borrowing arrangements (LRBAs). These safe harbours detail the interest rates, debt-to-equity ratios and other terms that are required for […]
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Are Pension minimums required in the year of Death?

A question we come across from time to time, the answer to which depends on the specific details in the pension documents. A pension will cease upon the death of a member, however this does not necessarily mean that pension […]
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Actuary Post CGT Relief – Required or Not?

With the super reforms and transfer balance caps now in place, consideration for SMSF’s and the planning and structure of members accounts is now at its utmost importance. In our blog CGT Relief, the ability to utilise CGT relief can […]
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New Transition to Retirement Income Stream (TRIS) Rules – Are they worth having?

The transition to retirement income stream (TRIS) measure is a SMSF mechanism that allows members to have access to their superannuation benefits prior to retirement once they reach their preservation age. Prior to 30 June 2017, the benefits of a […]
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CGT Relief and the $1.6m Transfer Balance Cap – Are You Organised?

  With all the changes in the SMSF space, it is now more important than ever to ensure your firm is informed regarding CGT relief and the transfer balance cap. All the new super reforms now mean SMSF members and […]
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Changes to the SMSF Contribution Caps from 1 July 2017

                          Not many sleeps now until the new contribution rules kick in as of 1 July 2017.  So here’s a reminder to share with your team to ensure […]
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Limited Recourse Borrowing Arrangements (LRBA) and Safe Harbour Rules – Your Questions Answered

                  Section 67 of the SIS Act prohibits the trustees of a SMSF from borrowing money, or maintaining an existing borrowing, unless the borrowing is covered under one of the limited exceptions.  […]
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Are Your SMSF Clients 30 June 2016 Compliant?

With 30 June fast approaching and the recent budget changes, you may be left scratching your heads thinking…”have I done everything I can for my clients prior to the end of the financial year?”   To help out, we’ve created […]
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