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Div 296 sparking death benefit discussions
The Division 296 impost has prompted SMSF members looking at retaining assets in super to consider the tax impact of their death on their beneficiaries.
Evolution of Boeing – 1916 – 2025
Check out how Boeing planes have evolved over time.
Beware of tax implications for failing to meet minimum pension requirements: consultant
Failing to meet the minimum pension requirements impacts a number of tax components, an industry consultant has warned.
Leasing property owned by an SMSF
The rules for a super fund investing in property are complex because of the restrictions placed on some types of property that may be acquired (purchased or transferred in specie) from related parties.
Investment and economic outlook, May 2025
Tariff reprieves, trade deals brighten the economic horizon
Start-ups to suffer under Div 296
The head of a prominent funds management house has predicted the proposed Division 296 tax will significantly diminish the supply of critical capital required for start-up companies as many of these enterprises rely on SMSFs for funding.
ASIC to increase audit surveillance in 2025–26
The corporate regulator has said it will review an increased number of audit files in the upcoming financial year.
New SMSF trustees propel uptake of financial advice
The $1 trillion superannuation sector still has significant advice gaps
ATO issues guidance on SMSF trustee appointment and compliance
The ATO has issued guidance on what SMSF members need to understand about compliance regarding responsibilities when appointing trustees or directors of a corporate trustee.