This document contains complex SMSF technical information and is aimed at individuals who have a comprehensive understanding of transfer balance caps. We highly recommend that you gain the advice of an SMSF Specialist in order to assist you in monitoring the transfer balance cap within your fund. To find your nearest SMSF Specialist, use our…
November 8, 2017
New reporting requirements for superannuation pensions
With the new super rules that began on 1 July 2017, your requirement to report information about your SMSF and the pensions it pays you and other fund members may be changing. This is driven by the introduction of the new $1.6 million transfer balance cap which limits the amount of assets you can use…
October 17, 2017
Surviving the death of a member
SMSFs provides you with additional control over your estate plans as compared to typical retail, industry and employer funds. This can be achieved in several ways. The common thread to each of the options is that it is the rules of the particular SMSF, set out in clauses of the trust deed and related documents…
October 5, 2017
Why did the majority of A-REIT funds outperform in the past 12 months?
Content provided by S&P Dow Jones Indices In the mid-year 2017 S&P Indices Versus Active (SPIVA®) Australia Scorecard (available here), the majority of Australian funds underperformed their respective benchmarks across most categories, similar to previous scorecards. More than 80% of Australian Mid- and Small-Cap funds underperformed the S&P/ASX Mid-Small over the past 12 months. In…
September 27, 2017
New pension management strategies post 1 July 2017
This Insight Paper summarises the impact of the introduction of the transfer balance cap regime on SMSF pension strategies from 1 July 2017 In particular, a distinction is drawn between segregation of assets to calculate exempt current pension income for taxation purposes and segregation of assets undertaken by SMSF members for other purposes. The transfer…
September 7, 2017
Your SMSF health check – What happens when a member dies?
The latest changes to the superannuation system, which took effect on 1 July 2017, and their effects on self managed super funds have been well documented. One area that hasn’t been as well publicised is what happens to your money upon death, with changes to death benefits potentially having the biggest impact of all the…
July 21, 2017
It’s time to think about your investment strategy
Content provided by……….. Written by Name, Title, Company A key reason for many individuals choosing an SMSF over other superannuation funds is to have control over their fund’s investments. However, you must balance this freedom of choice with your responsibilities as trustee to ensure that you invest within your SMSF in a manner that is…
July 5, 2017
Index Literacy – Who’s Behind the Index? (Chapter 2)
Content provided by S&P Dow Jones Indices An index provider is a specialized firm that is dedicated to creating and calculating market indices and licensing its intellectual capital as the basis of passive products. Click here to download the full article. This series explores indices-related topics ranging from the basics of indices and their applications…
May 26, 2017
Keeping on track – your obligations and preparations
Despite the incoming superannuation changes coming into effect at the end of next month, it is important to keep sight of your ongoing and current obligations and preparations for the financial year end. Investment Strategy review As a trustee you are required to review your investment strategy regularly to ensure it continues to reflect the…
May 2, 2017
What can my SMSF invest in?
The legislation does not expressly state what types of investments an SMSF can invest in, although there are some regulatory limitations. Two of the main rules are the ‘sole purpose test’ and investments being ‘arm’s length’. The sole purpose test holds that all investments must be maintained for the sole purpose of providing retirement benefits to members…