SuperGuardian – SuperGuardian

Implications of Late Lodgement of your SMSF Annual Return

The SMSF Annual Return is an important document that covers the income tax return, regulatory information and member contribution reporting; and also enables trustees to

Downsizer contributions and SMSFs

Housing affordability has long been an issue in Australia. As part of the 2017 Budget, the government introduced a measure aimed at reducing pressure on

Update regarding proposed tax for superannuation members over $3 million

The Australian Government has revised its Better Targeted Superannuation Concessions (BTSC) policy in response to stakeholder feedback. These changes aim to adjust superannuation tax concessions

SMSFs and in-house asset – inclusions, exceptions, and restrictions

In-house assets are synonymous with SMSFs; however, they still appear to be shrouded in mystery given they represent over a quarter of all SMSF compliance

SMSFs acquiring assets from a related party

SMSF trustees are prohibited from acquiring assets from a related party of the fund unless the asset is one that meets the exceptions maintained within

Trust investments in an SMSF

In our October and November webinars we have looked closely at the relationship between SMSFs and the in-house asset rules as well as the rules

Non-arm’s length expenses in an SMSF

Ensuring that an SMSF is dealing with another party on an arm’s length basis should be a relatively straight forward concept, but somewhere along the

Contribution and Total Superannuation Balance

Contributing to super is a vital part of growing retirement savings. In recent years there have been various changes to contributions, primarily with the introduction

Retirement Phase Lump Sum Withdrawals

Proper planning should be undertaken and consideration given to how personal withdrawals are treated each year. Depending on your circumstances and available balances, personal withdrawals

GST and SMSFs

Goods and services tax (GST) is a tax of 10% on goods and services sold within Australia. GST is included in the price charged for