What's in a name?
SMSF names don’t need to be unique – there are many SMSFs called “Smith Superannuation Fund”....
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Meg's Musings on the Kaden Centre
At Heffron, we love what we do but we know we can always achieve more when we take something on as...
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Directing a super benefit to someone else
My client’s SMSF owns a number of properties. The members are aged in their 70’s and want to gift...
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What does the Federal Budget 2020 hold for SMSFs?
If we ever needed reminding that 2020 is indeed a strange year, look no further than the fact that...
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Tips & Traps on recognising income for tax purposes (and therefore ECPI)
One side effect of the current ECPI regime is that a fund's tax exemption on investment income...
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Three changes SMSFs need that won’t blow a hole in the Federal Budget
If Accountants ever needed reminding that 2020 is indeed a strange year, look no further than the...
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Don't forget about grandfathered account-based pensions
Recently Meg Heffron wrote a blog about one of those cases where the retiree undertook a classic...
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Pensioners Stuck in Legacy Products – it’s Time to Set Them Free
Once upon a time, there lived many retirees that rolled over their superannuation savings to...
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My client’s transition to retirement income stream (TRIS) has converted to a retirement phase pension. Why isn’t it reflected in the actuarial %?
TRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are...
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Why isn’t my actuarial % as high as I thought it would be?
This has become a common question since pensions and exempt current pension income (ECPI) got more...
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SMSF Pension Phase | SMSF Pension Payments
In our article “Why isn't my actuarial % as high as I thought it would be?" we highlighted a number...
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Transitional CGT relief
This deferred tax provision is a result of the 2017 super reforms when the transfer balance cap and...
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