News & Insights
Keep up to date with the latest changes, insights and opinions from Heffron's leading SMSF experts. Select a topic of interest or browse our most recent articles.
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...
Read MoreMy 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...
Read MoreWhy 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...
Read MoreSMSF 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...
Read MoreWhat does the ATO’s latest draft legislative instrument (SPR 2020/D2) mean for SMSF clients?
There are two great things about this draft: one, it exists and two, it is really really short (if...
Read MoreNew auditor independence guidance – what does it mean for me?
All approved SMSF auditors are required to comply with the independence requirements set out in the...
Read MoreContributing beyond age 65 – halfway there
The Government has committed to deliver on their proposal to increase flexibility for those in...
Read More7 steps to an ATO compliant SMSF investment strategy
Our work administering 4,000 funds and helping other practitioners with their SMSF queries has...
Read MoreSMSF Investment Strategy
All SMSF trustees are required to “formulate, regularly review & give effect to” an investment...
Read MoreWinding up an SMSF before 30 June
So your client has decided to wind up their SMSF? It’s vital for all involved to be aware of the...
Read MoreAnother year doing my SMSF accounts free as the ATO kicks NALE can down the road
Unfortunately the ATO has not finalised a controversial ruling issued last year that sought to...
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