Splitting SMSF Contributions A Smart Strategy for Spouses

Superannuation contribution splitting is commonly used by spouses to optimise conditions on individual limits within the tax-friendly superannuation environment.  The strategy can be implemented within either APRA or SMSF funds, but only between spouses. It also refers to splitting only concessional (pre-tax) superannuation contributions to fulfil a range of financial strategies, including topping up a […]

Quality of SMSF Establishment Advice Under Assessment by ASIC

Following the release of a new information sheet in late 2022, ASIC is launching an investigation to assess industry compliance. Info Sheet 274: Tips for giving SMSF advice was released just over 18 months ago by the regulator to address substandard advice regarding the establishment of SMSFs. The primary objective of the new information sheet […]

ATO Focuses on Breaches of Asset Valuation Rules. Market Valuation of SMSF Assets

The ATO has made significant investments in its analytics capability in recent years, leaning heavily on data to identify risky behaviour and trends in non-compliance. As reported by Intello earlier this year, high rates of illegal early access became a critical concern in the SMSF sector. By the time the ATO had processed the numbers, […]

SMSF Services – the Difference Between What Advisers and Accountants Can Offer

Making the most of financial products and strategies is, of course, something every Australian wants. And, while it’s widely agreed that superannuation is the most tax-effective program for retirement savings, it is notoriously complex. This is especially true for owners of a Self-Managed Superannuation Fund (SMSF) which is a highly regulated market. Legislation and professional […]

Illegal Early access via SMSFs Cost Australia’s Superannuation System $635million

An investigation by the ATO found more than $637 million has been drained from Australia’s Superannuation system since 2020 via Illegal early withdrawals from SMSF funds. In November 2023, the ATO launched a new program designed to address its primary concern with SMSFs.  The Illegal Early Estimate assesses the ‘asset gap’ to scope the size […]

New SMSF Notifications Provide Welcome Clarity for Trustees & Advisers

In some good news for trustees and their advisers, the ATO is improving their SMSF notifications.  Feedback from trustees and practitioners is that SMSF notifications were too vague, simply describing a ‘change’ to the fund or account.   This would arise when legitimate activity – such as a lodgement – was made, sparking unnecessary concern […]

What you need to know about SuperStream Changes – October 2021

As of October 1, the ATO has implemented changes to SuperStream obligations. This means that rollovers into or out of your SMSF can only be performed using SuperStream. By being prepared for this change, it will ensure your employer super contributions are paid and super monies are rolled over in a timely manner. Below we […]

Want to Get More Done and Save your Most Precious Resource?

A “How To”: Timeboxing As your business grows, priorities change. According to IDC research, the smallest businesses initially focus on cash flow, revenue growth, and cost reduction. As organisations grow and become more complex, productivity becomes a much more critical priority.  So, if you’re tired of that sense of lost productivity or time that is […]

How Much Does it Cost to Wind Up a SMSF?

Once a fund has been wound up, it cannot be reactivated. It’s also important to follow critical steps in this checklist and the ATO’s winding up an SMSF Form. Your SMSF wind up checklist As stated by the ATO, the following tasks are required when winding up an SMSF: complete any requirements that the trust […]