News

Documentation

Early TBA reporting suggested

TBAR lodging

Annual transfer balance account reports should be lodged ahead of time for 2020/21 due to the introduction of indexation to the super system.

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Pensions, Tax

Pension-phase NALI treatment clarified

pension phase CGT

Rules governing non-arm’s-length capital gains tax (CGT) triggered by assets used to support an pension phase income stream have been clarified.

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ETFs

Bank hybrids ETF launched

betashares hybrid etf

Following the strong growth of its active hybrid ETF, BetaShares has launched a passive fund focused on hybrid securities issued by major banks.

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Residential Property

New residential property offerings released

residential property funds

SMSFs have been given another avenue to invest in residential property via two Islamic finance group funds focused on capital growth and rental income.

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Superannuation

Early super release a great success

early release superannuation

The decision that enabled Australians legitimate early access to superannuation as a response to COVID-19 has been described as a success.

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Commercial Property, Residential Property

Offices flagging as industrial property booms

industrial property

Online working has made office properties less appealing, while online shopping has made industrial property a standout performer.

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ATO, Strategy

Delayed allocations not Part IVA

Contributions reserves Part IVA

The use of contributions reserves has a very low probability of having the ATO consider it a tax avoidance arrangement.

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Strategy, Superannuation

Downsizer contribution misconception clarified

downsizer contribution assets

Downsizer contributions will not be restricted only to funds secured from a property sale, with the ATO confirming its focus is on the amount and eligibility of the contribution.

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Investments

Don’t ignore pandemic trends

investors pandemic trends

Investors looking to re-enter equity markets must not ignore trends sparked by the COVID-19 pandemic.

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Commercial Property, Residential Property

Property development can’t cause disadvantage

property development SMSF members

Property developments operating within an SMSF will be in breach of the sole purpose test if they ultimately deprive members of any potential retirement savings benefits.

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Our Story

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