In this Budget, the Government is taking decisive action to build our economic resilience to deal with future shocks.
The following links take you to a detailed explanation of the Federal Government's aims, objectives and methods across these sections of our economy.
Budget.gov.au
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SMSF practitioners should view the pending Division 296 tax as rolling out in two stages, leading to two similar but different sets of rules in its first few years of operation, an SMSF sector specialist has noted.
It’s vital to know what is and what is not a death benefit pension because the consequences of not paying the minimum pension payment on the wrong one could have dire consequences, a leading adviser said.
Several recent court decisions highlight the expectations of SMSF trustees in regard to legislative obligations.
