News : Strategy

Compliance & Regulation, Contributions, Legislation, Strategy

Cap breach can be advantageous

Deliberately exceeding the concessional cap can be of benefit, allowing members to employ the most optimal contributions strategy available to them.

Deliberately exceeding the concessional cap can be of benefit, allowing members to employ the most optimal contributions strategy available to them.

read more
CGT, Compliance & Regulation, Division 296, Legislation, Strategy, Tax

Cost base change right for net gain SMSFs

The decision as to whether to use the Division 296 CGT cost base adjustment should be automatic if an SMSF portfolio is reflecting a net gain.

The decision as to whether to use the Division 296 CGT cost base adjustment should be automatic if an SMSF portfolio is reflecting a net gain.

read more
Australian Shares, Dividends, Strategy, Wind ups

Wind ups must consider dividend policies

Company dividend declaration and payment procedures need to be taken into account when trustees are looking to wind up an SMSF.

Company dividend declaration and payment procedures need to be taken into account when trustees are looking to wind up an SMSF.

read more
Compliance & Regulation, Division 296, Legislation, Strategy, Superannuation, Tax

TSB to play a different Div 296 role

The assessment of a super fund member’s total super balance has been changed in the Division 296 tax draft legislation released in late December.

The assessment of a super fund member’s total super balance has been changed in the Division 296 tax draft legislation released in late December.

read more
Investments, Strategy

Consistent returns the key criteria

Consistent returns, regardless of their make-up, should be the key criteria for choosing a stock, particularly where there are share market trends.

Consistent returns, regardless of their make-up, should be the key criteria for choosing a stock, particularly where there are share market trends.

read more
Investments, Strategy

Gold provides portfolio stability

Gold can provide stability to an investment portfolio as a result of how it behaves in line with the fortunes of other asset classes.

Gold can provide stability to an investment portfolio as a result of how it behaves in line with the fortunes of other asset classes.

read more
Australian Shares, Compliance & Regulation, Strategy

Risk with some work share schemes

An SMSF that acquires equities from employee share schemes linked with a person’s remuneration can create compliance difficulties for trustees.

An SMSF that acquires equities from employee share schemes linked with a person’s remuneration can create compliance difficulties for trustees.

read more
Investments, Strategy

More investment options from OpenInvest

An additional online investing solution for individuals currently not receiving financial advice has been provided by OpenInvest.

An additional online investing solution for individuals currently not receiving financial advice has been provided by OpenInvest.

read more
Documentation, Strategy, Succession Planning

Initial documents key to incapacity planning

The documents that set up an SMSF are important to consider when implementing a strategy to deal with trustee incapacity.

The documents that set up an SMSF are important to consider when implementing a strategy to deal with trustee incapacity.

read more

Copyright © SMS Trustee News 2026

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.