ATO

Superannuation

Cash investment still a value proposition

While experts appear to be urging SMSF investors away from cash, CANSTAR's Chris Groth believes there may be more to that ‘long-term marriage' with cash than people might...

Superannuation

Excess contribution breaches still problematic

ATO data points to fewer excess contributions breaches in 2011-12, but some are finding their way to the SCT....

Editorial

Govt's super tax debate has a familiar ring

Mike Taylor writes that it is passing strange that the Government has allowed a debate around the super taxes for upper income earners when it has failed to implement a v...

Superannuation

Seeking compensation for defective ATO administration

Even if an application made to the ATO is successful, the associated costs can significantly reduce the net proceeds the taxpayer receives - which can lead to unfair outc...

Superannuation

Are concessional settings prejudiced against SMSFs?

Lawyer Peter Townsend questions whether concessional tax settings are prejudiced against businesses using SMSFs....

Superannuation

How SMSF trustees can handle a super law contravention

Irina Tan and Bryce Figot from DBA Lawyers explain the intricacies around dealing with the Australian Taxation Office and handling contraventions. ...

Superannuation

Are concessional settings prejudiced against SMSFs?

Lawyer Peter Townsend questions whether concessional tax settings are prejudiced against businesses using SMSFs....

Superannuation

SMSF borrowing and cross-member insurance

David Shirlow from Macquarie Adviser Services brings you up to date with new developments regarding the way SMSF trustees can structure insurance....

Superannuation

Changing your holding trustee in a LRBA

Michael Hallinan from Townsends Lawyers explains the rules around changing your holding trustee in a LRBA....

Policy & Regulation

Taxman less ready to fight in court

Australia’s new Tax Commissioner signals fewer high-profile court cases....

Superannuation

Pension problems and an SMSF’s tax exemption

With a growing number of SMSFs drawing income streams, failure to meet the minimum pension obligations within a financial year could deny a fund all or some of its tax ex...

Superannuation

SMSF sector now too big for the regulators to ignore – or let fail

Mike Taylor writes that recent actions on the part of both ASIC and APRA suggest that the SMSF sector has become too large for any of the regulators to ignore....

Editorial

SMSF sector now too big for the regulators to ignore – or let fail

Mike Taylor writes that recent actions on the part of both ASIC and APRA suggest that the SMSF sector has become too large for any of the regulators to ignore....

Superannuation

Transferring business real property into a SMSF

MLC's Mansi Desai explains how small business owners could transfer a business real property into their SMSF and benefit from various CGT concessions. ...