In a self-managed super fund (SMSF), insurance policies are held and managed by the fund itself. The … Keep Reading
Latest Posts
Refund of Excess Non-concessional Contributions
The Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014 was passed on 3rd March 2015 to allow…
Keep Reading
SMSF Member Statements — Why Detail Matters More Than Ever
Not all SMSF accounting software has the function of detailed member reporting. An accountant could have reported thoroughly and beautifully…
Keep Reading
Formulate, Review Regularly and Give Effect to an SMSF Investment Strategy
The SMSF investment strategy is to be regularly reviewed as required by SIS Act s52B(f) and SIS Reg 4.09. Reg 4.09…
Keep Reading
Tax Effect Accounting for SMSF, Templates and Examples
This article explains tax effect accounting for SMSF, provides a tax reconciliation template and an example of deferred tax calculation….
Keep Reading
AAT Case: Excess Non-concessional Contributions Tax Affirmed
Excess Contributions Tax – Sutton and Commissioner of Taxation [2013] AATA 661 The Administrative Appeals Tribunal (AAT) has upheld a…
Keep Reading
Recent ATO Ruling and Determination on Pension – TR 2013/5 and SMSFD 2013/2
Draft taxation ruling TR 2011/D3 has finalised as TR 2013/5 and SMSFD 2013/2. Outlined below is a summary of the…
Keep Reading- « Previous Page
- 1
- …
- 5
- 6
- 7
- 8
- 9
- Next Page »