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The SMSF Association has suggested practitioners servicing the sector must equip themselves with more than just technical knowledge in an era of rapid technological change to provide a robust advice proposition to clients.
Tax Office data shows fewer people used its super scheme in 2024-25
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As the establishment of new SMSFs continues to rise, the ATO is reminding potential trustees to ensure they are aware of the different requirements depending on whether their fund has individual trustees or a corporate trustee.
Super used to be clearly the “best” option due to low tax rates but the increasing complexity of things like Division 296 tax, compliance risk, and death benefits tax is narrowing that advantage, a top specialist said.
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Failing to exempt an employer from SG contributions may not be critical for some superannuants if it does not alter their tax position.
Proceeds from the sale of small business using the 15-year CGT small business exemption is not a rollover to a superannuation fund, but rather a contribution.
