News & Articles

A small business owner can contribute either the sale proceeds or capital gains from the sale of business assets into their SMSF, and disregard some or all capital gains by using the two main concessions: The 15-year exemption;...

by Alex Polorotoff It seems likely that the Bill currently before Parliament, increasing the maximum number of members in an SMSF to six, will receive royal ascent.  It is interesting to see how much discussion this is currently...

by Abra Chowdhury After June 2021 the transitional compliance approach period for Non-Arm’s Length Expenditure (NALE) will come to an end. It is an appropriate time for a final assessment of whether all expenses are on an arm's length...

by Duc Hong Account Based Pensions can provide a regular income stream once a member satisfies a condition of release. If the member is over age 65, or has reached their preservation age and retired, the income stream will be treated...

by Abra Chowdhury In-specie super contributions within an SMSF can be a compelling strategy to increase retirement benefits and in some cases manage personal tax liabilities.  Assets that can be transferred include ASX listed shares...