News

Compliance & Regulation, Contributions, SMSF

Acceptance rules the contribution priority

superannuation contributions acceptance rules

Before advising clients on superannuation contributions, SMSF practitioners should first consider the acceptance rules trustees are bound by.

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ETFs

Initial fixed income ETF from JP Morgan

JP Morgan income ETF

JP Morgan has added to its Australian ETF suit by introducing its first fixed income fund and a growth-focused product for accessing emerging markets.

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ATO

Determinations may have errors

ATO SMSF release determination error

SMSF practitioners and their clients should check ATO determinations allowing the release of money from the fund for errors before taking any action.

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LRBA

LRBA market escaping rate hike impact

LRBA safe harbour interest rates

SMSFs with related-party LRBAs have yet to respond to the rise in the safe-harbour interest rate as their peers search for better terms following successive moves by the Reserve Bank of Australia.

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Contributions, Superannuation

Prime time for concessional contributions

voluntary contributions superannuation

Trustees contemplating increasing their concessional contributions to their superannuation funds should take action within this fiscal year.

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Investments

Options worth consideration right now

share stock options

The current market conditions Australian investors are experiencing make it prudent to consider including options in their portfolios.

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Tax

Member deductions denied in error

personal contributions deductions

Some SMSF members are incorrectly being denied the ability to claim a tax deduction for personal contributions due to an ATO procedural error.

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Superannuation, Tax

$3m soft cap bill likely by mid-2024

superannuation earnings tax legislation

The government is likely to release draft legislation for the proposed $3 million superannuation earnings tax by early September, with the bill expected to pass through parliament in mid-2024.

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Investments, Technology

Early AI boom winners emerging

artificial intelligence, technology stocks

The technology stocks that are likely to benefit from the growth in artificial intelligence are hardware and software providers that already operate in established markets.

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ATO, NALI/NALE, Tax

NALI interest ruling overturned

NALI interest income AAT

The AAT has ruled interest derived from a complex lending arrangement established by an SMSF trustee was not NALI despite the arrangements being at non-arm’s length.

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