Apportioning SMSF Expenses
Where an SMSF has retirement phase pension accounts and accumulation accounts there may be a need to apportion expenses to determine the deductible component. This
Read More
Unsegregated SMSFs and Actuarial Requirements
As a rule, SMSFs can either use the segregated or unsegregated/proportionate method to determine their Exempt Current Pension income (ECPI). However, there are instances where
Read More
Segregating Assets in SMSF
SMSFs can use segregation to separate the assets of the fund for several reasons. It can be done to separate the assets between accumulation phase
Read More
The winners and losers of an indexed transfer balance cap
SG Blog: From 1 July 2021 the Transfer Balance Cap will be indexed to $1.7 million, which is great news for any individual who hasn’t
Read More
Alternate Trustees for SMSFs
It is generally well understood that each member of an SMSF must be an individual trustee or a director of the corporate trustee. Further, if
Read More
Work Test Exemption
Depending on a member’s age, the work test is a key test to be contemplated when making contributions to an SMSF, and SMSF trustees must
Read More
Reversionary Pensions
A member’s estate planning objectives should be taken into account when commencing any new pension. If a member has a pension account with a reversionary
Read MoreWhat asset segregation means to an SMSF
Whether it’s for pension purposes, different risk profiles, quarantining foreign funds or simply as a result of not knowing any different, SMSFs have long had
Read MoreInvestment Strategies destroy the red tape reduction strategy
For well over 10 years now various Governments have put forward the concept of reducing administrative red tape for SMSFs whilst at the same time
Read More