News : Tax

Compliance & Regulation, Division 296, Legislation, Tax

Actuarial certificates gain significance

Actuarial certificates will play a key role in determining how much SMSF members will pay under the Division 296 tax.

Actuarial certificates will play a key role in determining how much SMSF members will pay under the Division 296 tax.

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Division 296, Legislation, Superannuation, Tax

Div 296 legislation still a concern

The rapid progression of the Division 296 bills through parliament has not reduced concerns about its operation and cost.

The rapid progression of the Division 296 bills through parliament has not reduced concerns about its operation and cost.

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Compliance & Regulation, Death Benefits, Division 296, Legislation, Tax

Death pensions impact Div 296 instantly

Death pension beneficiaries will have the value of that income stream included in their total super balance immediately for Division 296 purposes.

Death pension beneficiaries will have the value of that income stream included in their total super balance immediately for Division 296 purposes.

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Compliance & Regulation, Division 296, Investments, Regulation, Tax

CGT adjustment relevant to all members

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

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Division 296, Legislation, Superannuation, Tax

New Div 296 legislation tabled

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

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Division 296, Legislation, SMSFA, Tax

New tax bill does not address concerns

The SMSF Association has flagged problems still remain in the Division 296 legislation that could create unintended consequences.

The SMSF Association has flagged problems still remain in the Division 296 legislation that could create unintended consequences.

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Compliance & Regulation, Division 296, Legislation, Regulation, Tax

Further Div 296 refinement required

The revised Division 296 bill should be made less complex and avoid a new range of unintended consequences that have arisen in its second iteration.

The revised Division 296 bill should be made less complex and avoid a new range of unintended consequences that have arisen in its second iteration.

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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.

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Compliance & Regulation, Division 296, Legislation, Tax

Chalmers adamant about revised Div 296

The Treasurer has indicated he is currently not prepared to consider any other calculation methods for the revised Division 296 tax legislation.

The Treasurer has indicated he is currently not prepared to consider any other calculation methods for the revised Division 296 tax legislation.

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Division 296, Superannuation, Tax

Div 296 changes announced

The government will change the proposed Division 296 tax to only apply to realised earnings, but will add a second threshold at a higher rate.

The government will change the proposed Division 296 tax to only apply to realised earnings, but will add a second threshold at a higher rate.

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