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An actuarial certificate is a document prepared by an actuary that certifies how much of a self-managed super fund’s earnings are derived from its members’ accumulation

On 22 June the Treasury Laws Amendment (2019 Measures No. 3) Act 2020 amended the law retrospectively with effect from 1 July 2017 to ensure any untaxed element

As part of the Federal Government’s economic response to COVID-19, the minimum percentage withdrawals from superannuation pension accounts were reduced by 50% as from 24/3/2020

One of the few exceptions where personal assets can be transferred “in-specie” to a Self-Managed Superannuation Fund, is listed shares. These, of course, have to

With over 600,000 funds and an average balance of around $1.2 Million, Self-Managed Superannuation Funds (SMSFs) make up for a significant portion of total superannuation

As people age, the everyday grind of full-time work can become increasingly tiresome. At the same time, many still enjoy the interest and challenges of

With the prolonged drought and bushfires affecting many farmers and rural businesses across the country, questions are often raised about accessing existing superannuation to ease

Would you like more flexibility with your superannuation but don’t have the option to salary sacrifice? You can now claim a tax deduction on your

A Self-Managed Superannuation Fund (SMSF) is a type of “trust” and like any trust must be run by trustee/s. However, before setting up it is

Under the current rules, the maximum amount of “concessional” superannuation contributions that can be claimed by an individual is $25,000.00 per annum. This is referred

Thinking of withdrawing extra amounts from your superannuation? Here’s what you should do. Superannuation members with retirement phase pensions must withdraw money from their pension

Most professionals are aware of the general limits or “caps” on superannuation contributions. Despite there being no laws preventing fund members from making unlimited contributions,

This is a common question for anyone considering setting up their own superannuation fund. It is important to note that there is no mandated minimum

My coat stand at home has a lot of caps on it; baseball caps, old school caps, cricket caps, a memento of the Sydney Harbour

Self-Managed Superannuation Funds (“SMSF”) have a number of unique aspects which mean that standard business software is not suitable for maintaining the relevant accounting records

USING SUPERANNUATION TO SLAY THE SLEEPING GIANT OF DEFERRED FARM INCOME Farm businesses can often accumulate “deferred income”: income that would usually be taxed in

Roughly one-third of all superannuation monies in Australia are contained in self-managed funds and these have continued to increase in popularity with consistent growth over