SuperGuardian – Page 3 – SuperGuardian

End of year checklist – are your SMSFs 30 June ready?

The end of financial year brings with it a number of administrative and compliance considerations that can have tax and strategic consequences, both positive and

Exiting Legacy pensions and reserves in an SMSF

Following the release of Regulations in December 2024 allowing for certain legacy pensions to be commuted within a 5 year window and to make for easier

Appointing SuperGuardian as your Tax Agent

Self-Managed Superannuation Funds are required to use the Client-agent linking nomination process to appoint a Tax Agent or update the authorisations granted to an existing

Deferred Contribution Allocation

A deferred contribution allocation strategy, often referred to as contribution reserving, enables a member to bring forward the timing of a contribution into the current

Webinar – How indexation impacts strategic considerations

Since the introduction of the transfer balance cap we have seen the general cap be indexed on two occasions with an expectation that it will

Webinar – 2024 year in review

2024 has been a significant year for SMSFs with a number of long outstanding matters brought to a close, only to open up new issues for us

Excess Non-Concessional Contributions

The non-concessional contributions cap is $120,000 from 1 July 2024, however the ability to contribute to super is dependent on an individual’s Total Superannuation Balance

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