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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.
