Deductions For Super Funds: Major Ruling Update
The ATO has issued an important ruling to clarify its views on the deductions available [...]
Draft Legislation: LRBA Integrity Measures For Pension Cap
New exposure draft legislation contains integrity measures for limited recourse borrowing arrangements (LRBAs) as part [...]
Super Reforms From 1 July 2017
Rolling back excess pension balances If you are a member of a self managed super [...]
Higher Education HELP Changes Announced
The Government has announced a package of reforms to higher education – the Higher Education [...]
First Home Super Saver Scheme
The Government will encourage home ownership by allowing future voluntary contributions to superannuation made by [...]
Super Contributions Of Proceeds Up To $300,000 From Downsizing A Home
The Government will allow a person aged 65 or over to make a non-concessional contribution [...]
Super Borrowings: LRBA Integrity Measure For Pension Cap
As an integrity measure, the use of limited recourse borrowing arrangements (LRBAs) by superannuation will [...]
No Major New Super Measures, But 1 July Reforms Loom Large
The Government did not announce any new major superannuation measures in the Budget. This will [...]
Merging Super Funds: Tax Relief Extended Until 1 July 2020
The Government will extend the current tax relief for merging superannuation funds until 1 July 2020 to [...]
Super Fund Related-party Transactions: Non-arm’s Length Income Rules To Be Amended
The non-arm’s length income (NALI) provisions for super funds will be amended from 1 July 2018 to [...]