FS Advice - Taxation & Estate Planning Articles

Taxation & Estate Planning Articles

New opportunities for tax-deductible contributions

YVONNE CHU | Comments | FRIDAY, 29 SEP 2017

WHAT'S CHANGED? From 1 July 2017, the 10% test that previously applied to personal deductible contributions has been removed. As a result, all ... Read more

Binding or reversionary nomination - impact on transfer balance cap

RAHUL SINGH | Comments | FRIDAY, 7 JUL 2017

1 July 2017 heralds the start of a new set of rules relating to superannuation. A number of changes affect payment of a superannuation death benefit ... Read more

Professional Standards: Opportunities on the horizon

EMMA RAPAPORT | Comments | FRIDAY, 2 JUN 2017

After years of public scandals, special investigations, and allegations of sub-par qualification standards, negotiations between Canberra and a 23,000 ... Read more

Achieving higher levels of sales performance in a demanding world

ANN HERRMANN-NEHDI | Comments | FRIDAY, 2 JUN 2017

In today's world it's increasingly challenging to grow top-line revenue, win new business, maintain client loyalty and retain top sales talent. ... Read more

Tracking the alpha female

BRIE WILLIAMS | Comments | FRIDAY, 24 MAR 2017

Women have quickly moved in to the role of influential investor. In the US alone, they now control $11 trillion in investable assets, and their ... Read more

Generation rent: The symbiosis of apartment REITs and millennials

CHRIS DEVES | Comments | FRIDAY, 24 MAR 2017

The ever-changing consumption pattern of real estate, juxtaposed against its status as perpetual imperative for a functioning society, presents an ... Read more

Why successor directors are better than alternate directors for SMSF succession planning

BRYCE FIGOT | Comments | FRIDAY, 24 MAR 2017

This article will address the problems that can arise in using alternate directors in an SMSF succession planning context and suggest a possible ... Read more

Dealing with death in the new world

JOSH RUNDMANN | Comments | FRIDAY, 13 JAN 2017

With the raft of super changes which parliament recently passed, there have been some smaller amendments which have a profound impact on the way ... Read more

When charitable gifting makes 'tax-effective sense'

WILLIAM TRUONG | Comments | FRIDAY, 4 MAR 2016

For some, charitable giving is part of a lifelong mission to help others and goes far beyond donating clothes or making small, one-off donations to ... Read more

LRBAs and related party loans

MARTIN MURDEN | Comments | FRIDAY, 4 MAR 2016

A few years ago there was much excitement when the National Tax Liaison Group (Superannuation subcommittee) decided that if a related party made a loan ... Read more

Roadmap for a new landscape: managing the transition of wealth across generations

SPDR PRACTICE MANAGEMENT, STATE STREET GLOBAL ADVISORS | Comments | FRIDAY, 4 MAR 2016

Financial advisers today face what is perhaps their most significant challenge yet: helping clients to move from inertia to activity in planning for ... Read more

The road to reward

RAEWYN WILLIAMS | Comments | TUESDAY, 3 NOV 2015

Investing with an after-tax focus is an idea whose time has come. But every idea is only as good as its implementation, and superannuation funds are ... Read more

Financial Planning for UK Expatriates Living in Australia

FRANK MULCAHY | Comments | TUESDAY, 3 NOV 2015

Being a UK expatriate in Australia means that there is an additional layer of complexity in managing your financial planning, no matter how long since ... Read more

Common financial planning issues stemming from the small business CGT relief measures

IOOF TECHNICAL SERVICES | Comments | THURSDAY, 11 DEC 2014

You're invited to a meeting with an accountant to talk about a client's entitlement to tax relief under the small business capital gains tax ... Read more

Estate planning for different life stages

ANNA HACKER | Comments | THURSDAY, 11 DEC 2014

Estate planning is not just the preserve of the elderly or the sick. Every Australian, regardless of their age or health, should consider an estate ... Read more

Death and taxes - what you need to know

HENRY WALACHOWSKI | Comments | THURSDAY, 10 JUL 2014

What do you do if you and your spouse have an SMSF and want to ensure that your superannuation entitlements get paid to your preferred beneficiary if ... Read more

The TASA reform

DANTE DE GORI | Comments | THURSDAY, 10 JUL 2014

The new financial year has arrived with a bang for financial planners with the Tax Agent Services Act 2009 (TASA) regime now applying to the ... Read more

The growing need to provide advice in aged care

ANNA LAWTON | Comments | TUESDAY, 25 MAR 2014

To understand the need for advice for those needing aged care, we need to understand what it is that causes a person to seek advice in the first ... Read more

After-tax investing: one size does not fit all!

PETER GARDNER , DON HAMSON | Comments | TUESDAY, 13 AUG 2013

There are various issues that Australian share investors should consider regarding tax rates, including the proper management of tax ... Read more

Small business CGT concessions

MARK RATCLIFF | Comments | TUESDAY, 13 AUG 2013

he Small business tax concessions are a specific part of the income tax legislation which allows Australian resident tax payers which incur a capital ... Read more

Newsagents' wills: the alarm bells go off

LINDSAY STODDART | Comments | WEDNESDAY, 3 APR 2013

Tell your clients how they can avoid tens of thousands of dollars in litigated fees, family grief and anguish all because of a $29.95 will they bought ... Read more

How long will SMSF taxation concessions last?

LINDSAY STODDART | Comments | MONDAY, 9 JUL 2012

In this paper Lindsay Stoddart, Stoddart Legal, explores what the future holds for self managed super fund tax concessions. ... Read more

Insurance claims taxed - when and why

JON DE FRIES | Comments | MONDAY, 9 JUL 2012

From a tax perspective, most advisers when working in personal insurance may concentrate on deductibility of premiums and whether to hold insurance in ... Read more

Special disability trusts - now worth another look

DEBORAH WIXTED | Comments | MONDAY, 9 JUL 2012

Family members and carers of people who have a severe disability have been able to establish a special disability trust since 20 September 2006. The ... Read more

Latest SMSF estate planning trends and strategies

DEBORAH WIXTED | Comments | MONDAY, 5 DEC 2011

With over half of all SMSF members aged 55 or over, and one-fifth aged 65 or over, it's more important than ever to plan for the succession of SMSF ... Read more

Blinded by the bite: Challenging the importance of tax in the active-passive choice

RAEWYN WILLIAMS | Comments | FRIDAY, 11 MAR 2011

This paper follows on from a series of Russell research papers advancing a framework for choosing between active and passive investment styles. This ... Read more

Reducing Australia's Tax Distortions - The Taxation of Financial Arrangements and Enhancing Financial Risk Management

IAN MATHIESON | Comments | MONDAY, 27 SEP 2010

The Taxation of Financial Arrangements, or TOFA, is one of the most significant changes to occur to the Australian Taxation Act over the past two ... Read more

The New Intestacy Law in NSW - What Your Client Needs to Know

KERSTIN GLOMB | Comments | SUNDAY, 10 MAY 2009

Kerstin Glomb is a solicitor at Argyle Lawyers specialising in the areas of estate planning and estate administration and she looks into the changes to ... Read more

Investment Bonds - Useful in Clients' Retirement Savings and Estate Planning Strategies

TONY DI GIROLAMO | Comments | THURSDAY, 14 JAN 2010

Continuous changes made to the superannuation system, limitations on annual super contributions and a backlash against complex and investment structures ... Read more

R&D Tax Credits - A Fresh Start

TRACEY MURRAY | Comments | THURSDAY, 14 JAN 2010

The Labour government's new R&D tax credit program seeks to motivate Australian companies with additional incentives to put more resources into ... Read more

Motivating Retirement Planning

LESTER WILLS | Comments | THURSDAY, 14 JAN 2010

For many Australians, retirement planning is a distant thought. According to Dr Lester Wills, many studies have already shown that a majority of us are ... Read more

Project Managing the Contingency Planning Needs of SME Clients

RUSSELL HANNAH | Comments | THURSDAY, 14 JAN 2010

Russel Hannah believes that the most valuable asset of businesses are its people, and without key individuals, most small to medium-size businesses ... Read more

Tax advice and financial planners

RAY NEALE , LEIGH SMITH | Comments | SUNDAY, 1 JAN 2006

In July 2004 the Australian Taxation Office (ATO) issued draft determination TD2004/ D22.This draft determination presented a view that tax advice given ... Read more

Federal Budget has little impact on high effective marginal tax rate

BENEDICT DAVIES | Comments | SUNDAY, 1 JAN 2006

The Treasurer's 11th Budget was headlined by the announcement that the top two rates of tax are to be cut by 2 cents in the dollar and the tax ... Read more

ESOPs as business, financial and estate planning vechicles

JOHN DAY | Comments | SUNDAY, 1 JAN 2006

Employee share ownership plans (ESOPs) provide participating employees with an ownership stake in their company and an opportunity to reap the rewards ... Read more

Employment termination payments

ROB LAVERY | Comments | MONDAY, 1 JAN 2007

Before 1 July 2007, employment termination payments and payments from superannuation funds were both 'eligible termination payments' which ... Read more

Portfolio turnover's impact on the tax efficiency of active equity strategies

DON HAMSON | Comments | MONDAY, 1 JAN 2007

Most performance surveys for Australian sector funds are presented in gross terms, before fees and particularly before tax. But both fees and taxes are ... Read more

Borrowing by super funds - a new era of advice

TIM PEPPER | Comments | TUESDAY, 1 JAN 2008

In the final days of the Howard Government new laws were passed which allow super funds to borrow using a specific type of structure. These new laws ... Read more

Do your small business clients have an exit plan?

PETER GANDOLFO | Comments | FRIDAY, 22 MAY 2009

Peter Gandolfo heads up the legal division of Partners Group. In this paper, Peter argues that succession planning is critical. He then details a 12-step ... Read more

Beating the generation gap

NATALIE SILLAR | Comments | FRIDAY, 22 MAY 2009

Natalie Sillar uses this paper to provide a diverse range of marketing and sales ideas about generational marketing. Natalie is at BT Financial Group which ... Read more

The super death trap

JOCELYN FURLAN | Comments | FRIDAY, 22 MAY 2009

Jocelyn Furlan is the Acting Chairperson of the Superannuation Complaints Tribunal. In this role she sees many super fund death benefit cases. This gives her ... Read more

Latest News


Wealthier Aussies seeking advice JAMIE WILLIAMSON Latest research shows about two million Australians sought financial advice in the 12 months to May, accounting for more than 27% of the total wealth management market.	Advisers grapple with client retention KARREN VERGARA Financial advisers are losing clients and the ongoing financial services Royal Commission isn't helping. The good news is professional standards reform is helping restore the reputation of the industry, Investment Trends research reveals.

Aussie seniors fear GFC repeat JAMIE WILLIAMSON Ten years on, Australian seniors are living in fear of a repeat of the Global Financial Crisis with 25% unable to tolerate any annual loss on retirement savings.	FASEA-induced exodus increasingly likely JAMIE WILLIAMSON About 20% of FINSIA's adviser members will leave the advice industry if they are forced to undertake additional postgraduate study.

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If there's one thing that can be said for Australia's advice industry, it's that change is the only constant. And nobody knows this better than Integra Financial Services director Deborah Kent. Jamie Williamson writes.

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Jim Stackpool

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The future of AMP

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Dover's demise: Consumers and advisers abandoned

As the fallout and ramifications of Dover Financial Advisers' demise continue to reverberate following the group's decision to hand back its AFSL ...

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Thoughts on the new education standards

The Financial Adviser Standards and Ethics Authority (FASEA) released its Proposed Guidance on Education Pathways for Existing Advisers based on new minimum ...

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Keeping up with the digital generations

Technology is radically altering the way your clients behave. To keep up with the increasingly complex digital generation (and we're not just talking ...

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