Articles by Jason Spits

Australian Shares, International Shares, Investments

Small caps expected to rebound

Small-cap stocks American Century

Small-cap stock earnings are primed to return to higher levels as interest rates stabilise and fall, with investors able to benefit from their rapid repricing and return to form.

read more
Compliance & Regulation, Investments

Wholesale investor test requires revision

Wholesale investor AWOTE Joint bodies

Any increase to the wholesale investor tests must include indexation to keep them current, but accountants’ certificates should be removed as they are no longer fit for purpose.

read more
Legislation, Superannuation, Tax

New tax labelled an SMSF attack

Parliament Division 296 tax Kylea Tink Indexation Independents

Independent members of parliament have called the introduction of the Division 296 tax as an attack on SMSFs to force their members into other funds.

read more
ATO, Documentation, SMSF

ATO issues record-keeping reminder

ATO Record-keeping Changes SMSF SMSF annual return

SMSF trustees need to be aware of the annual return lodgement date and check how current fund records and the information are provided to the ATO.

read more
Australian Shares, International Shares, Investments

Investment cycles shifting

Investment cycle Macro policy

Macroeconomic policies and events are shifting the way investment markets work, but have opened the door to new opportunities.

read more
Economy, Pensions

Deeming rates freeze continues

Deeming rates Social security Federal budget

Social security deeming rates will remain locked at their current level boosting income available to age pension recipients.

read more
Legislation, SMSFA, Tax

Govt funds own Div 296 operation

Division 296 tax Defined benefit interests Federal budget SMSF Association

The government will spend more than $10 million to implement the proposed Division 296 tax on defined benefit interests.

read more
Legislation, SMSFA, Tax

Div 296 hearing suboptimal

SMSF Association Senate Division 296

The SMSF Association has labelled its time at a Senate inquiry into the proposed Division 296 tax as disappointing with limited time to address problems with the draft legislation.

read more
ETFs, Investments

Option feature can boost ETF returns

ETF Global X Options

Investors can get an income boost by using the recent development of call options being available in some ETFs.

read more
ATO, Compliance & Regulation, SMSF

Illegal early access fact sheet released

ATO SMSF Illegal early access

The ATO has issued a fact sheet to remind SMSF trustees not to use the services of people promoting access to superannuation before they are eligible to withdraw it.

read more

Copyright © SMS Trustee News 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.