Superannuation Articles

Showing 81 to 90 of 90 articles:
Graeme Colley
GRAEME COLLEY  |  MONDAY, 1 JAN 2007
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 for one determined by reference to life insurance ... Read more
MICHAEL ROGERS  |  MONDAY, 1 JAN 2007
Group Insurance has always been a tremendous platform for making insurance more accessible to more people, but increased competition and strong economic conditions have meant Group Insurers have had to re-asses their mantra and it is becoming commonplace ... Read more
DAVID SHIRLOW  |  SUNDAY, 1 JAN 2006
Essentially, the plan remains as previously announced, but the new details do indicate a change of position on some proposals as well as a welcome clarification of other proposals (albeit in some cases with an unwelcome result). The announcement is ... Read more
GILES CRAIG  |  SUNDAY, 1 JAN 2006
The word "challenge" has several connotations. For many investors, the challenge of running a self-managed super fund (SMSF) is one to be relished. The challenge is to beat the professionals at their own game. In this article, however, we ... Read more
MARTIN BRECKON  |  SUNDAY, 1 JAN 2006
What are "anti-detriment benefits"? On the death of a superannuation fund member, certain death benefit recipients may be eligible to receive a top-up amount on their share of the benefit amount of account balance and any insurance. This is ... Read more
KATE ANDERSON  |  SUNDAY, 1 JAN 2006
Examining the business of self managed superannuation funds (SMSFs) investing in Property from which the members can run their business. Over the last couple of years, one of the issues giving rise to technical queries for advisers with SMSF clients ... Read more
JOHN CIACCIARELLI  |  SUNDAY, 1 JAN 2006
This paper explores the planning issues and resulting opportunities from the superannuation rule changes effective 1 July 2004, including the following: No work test for under age 65 contributors All people aged under 65 are now free to make super contributions ... Read more
KEVIN SMITH  |  SUNDAY, 1 JAN 2006
This article looks at the window of opportunity for self managed superannuation funds (SMSFs) to commence the payment of a defined benefit pension on or before 30 June 2005. Superannuation law was amended in the May 2004 Federal Budget to stop small ... Read more
SAM WALL  |  SUNDAY, 1 JAN 2006
Understanding the various provisions for life insurance and death benefits under the tax act can minimise a Self Managed Super-annuation Fund's (SMSF) taxable income, maximise payments and ensure the correct reporting and taxing of death benefits. ... Read more
Graeme Colley
GRAEME COLLEY  |  SUNDAY, 1 JAN 2006
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 on a regular basis. Others invest within a limited ... Read more