Category Archives: Super Tax

Masterclass SMSF – Borrowing in SMSF – The Cans and Cant’s

Bryan Ashenden at Money Mangement writes about the cans and cant’s of borrowing in SMSF- One of the investment opportunities available to self-managed superannuation fund (SMSF) trustees is the ability to purchase an asset using borrowed funds. From the original … Continue reading

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Masterclass SMSF – CGT Relief – Capital Gains Tax Superannuation exemption when moving excess pension over $1.6 mill. pension account cap by 1 July 2017

If you have more than $1.6 million in superannuation pension phase, and/or a transition to retirement income stream (TRIS) and you wish to continue from 1 July this year, you must reduce the pension balance down to the $1.6 mill. … Continue reading

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Masterclass SMSF – What Happens when an SMSF member dies who is an ex-spouse with a Binding Death Nomination?

An associate had a situation with a client as follows – A is married to B. During the marriage A does a BDN in super to B. We will assume the BDN is valid. After the BDN, A and B … Continue reading

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Masterclass SMSF – Latest Changes to Pensions and Superannuation

The 2016 Australian Government Budget handed down in May issued the most changes to pensions and superannuation seen in years, as part of the broader reform agenda to improve the sustainability and equity of our super system. Some of the … Continue reading

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Masterclass SMSF – Collectables Regulations – Keeping compliant

Collectables in Self-Managed Super Funds (SMSF) have certain Regulations around them that require you to be aware of new rules about storage and insurance to ensure you are keeping compliant. The new regulations began in July 2011 with a deadline … Continue reading

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Masterclass SMSF – Risk Profile – Importance and tools to assist but cautions to consider

Part of compliance for SMSF trustees is the Investment Strategy, which considers the investment risk – but you also need to keep in mind each member’s Risk Profile as well as the importance of it – here we also look … Continue reading

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Masterclass SMSF – What happens with an SMSF Member death with a Non-Commutable Death Benefit Pension

What happens with an SMSF member  with a Non-Commutable Pension (cannot take out lump sums or withdraw the full amount) who has recently re-married, and on her death wants to have the income distributed to her spouse, but on the … Continue reading

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