SuperGuardian – Page 3 – SuperGuardian

Excess Concessional Contributions

The concessional contribution cap is $30,000 from 1 July 2024. With the ability to carry forward unused concessional contributions over a 5 year rolling period

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

Unused Concessional Contributions Cap Carry Forward

The standard concessional contribution cap, the limit for concessionally taxed employer and personal deductible contributions. It is subject to indexation, based on Average Weekly Ordinary

Borrowing in your SMSF

Borrowing within a Self-Managed Superannuation Fund (SMSF) can be a useful strategy forinvesting retirement savings, allowing an SMSF to acquire significant assets like property or

3 Ways to get into Property with a SMSF

Investing in property through a Self-Managed Super Fund (SMSF) remains a popular topic, as many Trustees are keen to include property in their SMSF portfolios.

Annual Trustee Plan

It’s the New Year – time for new resolutions and planning the year ahead. For SMSF trustees, reviewing your fund’s investment strategy and individual investments

Division 296 Tax Discussion Paper

The proposed $3 million superannuation tax introduced by the Australian Government aims to adjust the tax concessions for individuals with superannuation balances exceeding $3 million.

Webinar – Asset segregation and ECPI in an SMSF

Self-managed super funds are subject to special rules when it comes to being able to segregate assets to support a pension for income tax purposes, however, this

Webinar – Commencing and ceasing a pension in an SMSF

In June 2024 the ATO finalised their update of their 2013 Taxation Ruling ‘TR 2013/5 Income tax: when a superannuation income stream commences and ceases’. This

Webinar – A guide to SMSF investment strategies

SMSF trustees have a requirement to regularly review their fund’s investment strategy and there is no doubt that this regulatory obligation is coming more and