If you are a small business owner, the capital gains tax (CGT) small business concessions allow you to increase your retirement savings significantly. Fortunately, the maximum thresholds for the concessions ... If ...

One of Labor's signature tax reform proposals is to cease franking credit refunds from 1 July 2019, which will impact most individuals and smaller superannuation funds from the 2019/20 financial year. One ...

Whether a fund is able to conduct business activity, comply with the superannuation rules and not fall foul of a range of other issues must be met with the universal technical answer, "it depends Whether ...

With the new penalties for SMSFs, trustees and advisers need to ask themselves: "should I be afraid, very afraid," or should they just be mildly concerned? With the new penalties for SMSFs ...

Graeme Colley delivers some excellent research on how the Better Super accountbased pensions provide a sound basis for retiree clients. It should be possible to place "restrictions on an account-based ... Graeme ...

Until 11 May 2004 it was possible for all types of superannuation funds to provide defined benefit pensions to members. At the time the definition of a defined benefit pension was any pension except ...

As a segment of the superannuation industry, self-managed superannuation funds (SMSFs) display a wide range of characteristics. Some have investment portfolios with highly diversified arrangements traded ... As ...