News : Trusts

Division 296, Strategy, Tax, Trusts

Tax cannot be sole strategy driver

Taxation outcomes should not be used as the sole consideration when formulating SMSF strategies to deal with measures like Division 296.

Taxation outcomes should not be used as the sole consideration when formulating SMSF strategies to deal with measures like Division 296.

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Division 296, Investments, Tax, Trusts

Alternate investing vehicle choice vital

Individuals exiting assets from super due to the Division 296 tax need to consider carefully which alternative investment vehicle they will use.

Individuals exiting assets from super due to the Division 296 tax need to consider carefully which alternative investment vehicle they will use.

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ATO, Compliance & Regulation, Legislation, SMSFA, Trusts

Clarification needed over Bendel impact

The SMSF Association has pointed out to the ATO the potential repercussions the Bendel case decision might have for the sector.

The SMSF Association has pointed out to the ATO the potential repercussions the Bendel case decision might have for the sector.

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Budget, Estate Planning, Legislation, Trusts

Feedback sought on trust tax operation

The government has outlined what limits would be placed on the use of testamentary trusts to exclude them from a proposed tax on discretionary trusts.

The government has outlined what limits would be placed on the use of testamentary trusts to exclude them from a proposed tax on discretionary trusts.

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Tax, Trusts

Decision on Bendel case made

The long-awaited High Court decision regarding the Commissioner of Taxation’s appeal as to the treatment of UPEs has been announced.

The long-awaited High Court decision regarding the Commissioner of Taxation’s appeal as to the treatment of UPEs has been announced.

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Budget, Death Benefits, Estate Planning, Tax, Trusts

Tax or asset protection choice

SMSF trustees wanting to use a testamentary trust in an estate planning strategy face an unenviable choice given the new tax rules.

SMSF trustees wanting to use a testamentary trust in an estate planning strategy face an unenviable choice given the new tax rules.

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Budget, Estate Planning, Legislation, Trusts

New trust tax an estate planning issue

The tax to be applied to discretionary trusts included in this year’s federal budget may have estate planning implications for SMSFs.

The tax to be applied to discretionary trusts included in this year’s federal budget may have estate planning implications for SMSFs.

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Compliance & Regulation, Investments, Regulation, Trusts

Unit trust investments can be flawed

Compliance with superannuation law and regulations is not necessarily made easier for SMSFs through investing in assets via unit trust.

Compliance with superannuation law and regulations is not necessarily made easier for SMSFs through investing in assets via unit trust.

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Compliance & Regulation, Legislation, Trusts

Discretionary trusts considered NALI

An SMSF investment in a discretionary trust should be avoided as any distributions from it will be considered non-arm’s-length income.

An SMSF investment in a discretionary trust should be avoided as any distributions from it will be considered non-arm’s-length income.

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Trusts

Falling US bond yields spook investors

US bond yields, Talaria Capital, Hugh Selby-Smith,

The fall in US bond yields has highlighted the dangers of overcommitting to that market as foreign investors start to redirect capital to assets closer to home.

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