Articles by Jason Spits

ATO, Auditing, Compliance & Regulation

ATO raises valuation angst again

ATO Market value SMSF Auditors Valuation

The ATO has expressed its concerns over SMSF asset values that have remained unchanged over multiple income years.

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Legislation, SMSF, SMSFA, Tax

New tax policy rushed and flawed

Division 296 tax SMSF Association Senate

Government plans to introduce a superannuation earnings tax for total super balances over $3 million have been rushed and remain flawed.

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Investments, Private Assets

Private asset exits may be costly

Private assets Liquidity Debt Exit

Private assets can offer higher returns, but investors should be aware a quick, low-cost exit may not be possible during a downturn.

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Aged Care, Superannuation

Proposal for super to fund aged care

Aged Care Financing Taskforce Aged Care Superannuation Objective of super

A government-appointed taskforce has recommended those with higher superannuation balances should fund their aged-care requirements as this is consistent with the objective of super.

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Superannuation, Tax

Senate delays Div 296 report

Division 296 tax Senate Report SMSF Association Superannuation

A Senate committee report examining the proposed Division 296 tax will now come out in May after being pushed back by three weeks.

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Pensions, Superannuation

TBC calculation all inclusive

Transfer balance cap Calculation Excess transfer balance Defined benefit pensions Federal Court

The recipient of two defined benefit pensions has lost a court case to have them excluded from the calculation of his excess transfer balance, failing to prove they were not covered by tax laws.

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Investments, Technology

Caution needed with large US stocks

Schröders US stocks Technology stocks S&P500 Magnificent 7

The continued growth of small parts of the US stock market should not be seen as a long-term certainty as the companies’ own scale is likely to limit continuous expansion.

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SMSFTED

SMSF Trustee Empowerment Day 2024 dates announced

SMSFTED2024

SMSF Trustee Empowerment Day 2024 will take place on Tuesday, 17 September in Sydney and Thursday, 19 September in Melbourne.

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Compliance & Regulation, Contributions

Contributions caps set to rise

AWOTE Contribution caps Non-concessional contributions Concessional contributions Total superannuation balances

Contribution caps will increase from the start of the new financial year, but other related thresholds will see a small decrease, creating potential traps for superannuants.

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International Shares, Investments

Small caps set for comeback

Small-cap stocks Quality companies Inflation Interest rates

Small-cap stocks are set to benefit from easing economic conditions, but investors should still opt for quality companies with resilient earnings.

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