income tax

Tools & guides

Understanding superannuation’s bring forward rule

How is the ‘bring forward rule’ triggered, and what happens when the $450,000 cap is only partially used at or around the time a client turns 65? Colonial First State's t...

Superannuation

Common pitfalls when insuring your SMSF collectibles

John Kelly outlines the new rules regarding insurance and how they affect SMSFs when it comes to insuring collectibles and personal use assets....

Superannuation

Superannuation to take priority in year-end tax strategies

Superannuation is usually the biggest talking point for most advisers during tax season. Concessional contribution caps will certainly be top of mind this year given the ...

Superannuation

CGT changes require SMSF caution

SMSF trustees need to take a closer look at their treatment of gains and losses with respect to trading stock affecting capital gains tax (CGT), following the recent pass...

Superannuation

A guide to superannuation and temporary residents

An increasing number of people travel to Australia as non-residents, accumulating some savings in the Australian superannuation system. Daniel Butler and Tina Conitsiotis...

Superannuation

ATO ruling confirms contribution arrangements

SMSF specialist Cavendish Superannuation has claimed vindication from a recent ATO ruling which it says confirms its analysis around concessional contribution arrangement...

Financial planning

ATO catches 1200 tax and superannuation offenders

Almost 1200 people were prosecuted and convicted for tax and superannuation offences last year, according to figures released by the ATO....

Editorial

Yellow Brick Road growing and spending aggressively

Yellow Brick Road has more than doubled its revenue in the half year to 31 December, but a huge increase in expenditure has led to its after-tax losses growing from $0.5 ...

Financial planning

Former Australian Capital Reserve directors found guilty

The former directors of Australian Capital Reserve have been sentenced to separate terms of imprisonment by the NSW District Court following an investigation by ASIC....

Editorial

Business risk insurance - the key to an effective risk strategy

Business risk insurance should be a key component of every risk strategy, but only a fraction of companies are properly insured, writes Jason Bamford....

Editorial

Superannuation reform requires more than just words

The Government may be talking the talk with respect to simplifying superannuation, but according to Liz Westover its actions on excess concessional contributions suggest ...