Non arm’s length expenses (NALE) – where are we now? Our last blog on this vexed topic flagged...

Transfer Balance Cap Indexation

My client is the trustee of an SMSF. He’s unhappy with the performance of the fund’s investments...

As widely publicised, tax cuts formed the basis of this year’s Federal Budget. Apart from...

One side effect of the current ECPI regime is that a fund's tax exemption on investment income...

TRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are...

This has become a common question since pensions and exempt current pension income (ECPI) got more...

In our article “Why isn't my actuarial % as high as I thought it would be?" we highlighted a number...

Unfortunately the ATO has not finalised a controversial ruling issued last year that sought to...

My client is about to rollover an “untaxed element” into his SMSF. Where did it come from and what...

Obviously no-one ever wants their retirement savings to fall in value. But for many superannuation...

SMSF trustees should be aware that from January 2020, the ATO will commence a new initiative to...