These three areas cover all you will need to know but the accompanying two articles cover more specific topics and they might help you better understand how the Budget affects you.
Federal Government
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People nearing retirement often want to know how much they can earn before it affects their pension, and now there is a bit of good news on the horizon for SMSF members who receive the Age Pension.
The safe harbour interest rate for related party limited recourse borrowing has changed for 2025.
The ATO’s strategic increased focus on compliance is having a noticeable effect on the sector and is now the most common reason why many SMSF trustees have closed their funds, the latest Investment Trends research has shown.
The bill that will introduce changes to the non-arm’s-length expenditure (NALE) provisions has passed through parliament and is now awaiting royal assent before it can take effect, possibly as early as 1 July.
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