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Beware the Salary Sacrifice Trap
While creating our salary sacrifice modelling tool, I was reminded of an issue that I don’t think receives the...
A Promissory Note May Help
Members, or employers, who have left it to the last day of the year to make their contributions to an SMSF will...
SMSF Resi Borrowing Final Days
The new condition that has been inserted into section 67A of the SIS Act, preventing new LRBAs being used to acquire...
SMSF Resi Borrowing to Cease
In yet another broken promise, the government has agreed to the Green's demands to remove the ability for SMSFs to...
Deferring Contributions at Age 75
On a previous post I referred to the use of contribution reserving – a practice uniquely applicable to SMSFs in June....
Div 296 Modelling Enhancement
I've had a bit of feedback on our Div 296 Modelling Tool. One of the primary reasons I built this tool is to deal with...
The Contribution Reserving Season has Arrived
This is the month to consider contribution reserving or, more correctly, deferred allocation of contributions. Subject...
The Demise of the Unused Concessional Contribution?
A member with a total super balance of less than $500k, as at the end of the previous financial year, can make a...
Child Abuser’s Can’t Hide Their Super
The Government has passed legislation allowing victims and survivors of child sexual abuse to access offenders’...
The Budget & Div 296 Tax
This budget perversely supports the remain-in-super alternative – not by what has changed in super but, rather, by...
Beware Div 296 Hallucinations!
Following user feedback, our Div 296 Modelling Tool has been improved. It now shows the significance of the more...
End of Year Bumper Checklist
It's that time of year again when we look to tidy up all those end-of-year items. I don't usually use AI for this...
The Ultimate Div 296 Modelling Tool is Now Available
The modelling tool I flagged a fortnight ago is now live and embedded in our Div 296 FAQ. Thanks to those who reached...
Div 296 Modelling Tool
I am just putting the finishing touches on, what I intend to be, the ultimate tool for Div 296 modelling of...
Need to Reconsider Reversionary Pensions
On the death of a pensioner with a reversionary pension, the survivor becomes automatically entitled to the deceased...
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