2015/2016 Super Guarantee
The Super Guarantee (SG) percentage for the 2016 financial year remains the same at 9.5% Subject to any further government ...
Deeming rules changes and rate changes effective 1 January 2015 and 1 March 2015
As of 1 January 2015, the normal deeming rules were extended to superannuation account based income streams. This means that ...
Division 293 tax
From 1 July 2012, Division 293 tax will be applied to certain superannuation contributions to reduce the concessional tax treatment ...
Refund option for excess super contributions
The refund option for excess superannuation concessional contributions up to $10,000 has now been passed as law. As a result, ...
Obligations & responsibilities for SMSF Trustees
On 7 August 2012, the following measures were introduced as prescribed operating standards - meaning that they must be complied with ...
Self Managed Superannuation Funds Ruling SMSFR 2012/1 – Limited Recourse Borrowing Arrangements (LRBAs)
SMSFR 2012/1 - The ATO have issued the final SMSF Ruling on LRBAs for SMSFs. The ruling explains the application ...
