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Category Archives: Articles

ATO Targets Self Managed Superannuation Fund’s (SMSF’s)

Beware, the ATO’s current focus is on ensuring that SMSF’s are complying with the SIS Act and Regulations. The ATO are scrutinizing the following: 1. Individuals who have SMSF’s with poor personal tax lodgement history. 2. Individuals with SMSF’s that have little or no income. 3. SMSF’s with overdue Annual returns. 4. Breaches reported in […]

Performance of your Superannuation

A recent survey of women by Roy Morgan Australia in October 2015 disclosed the following survey findings: • Women were most satisfied with the performance of Self Managed Superannuation Funds (79.2%). • The average level of superannuation satisfaction across all superannuation funds ie Self Managed, Industry and Retail was only 57.9%. That is more than […]

SMSF’s – Massive penalties for even minor breaches of the SIS Act

These new Superannuation Industry (Supervision) Act (SIS Act) administrative penalties came into effective from the 1 July 2014. That means that trustees may not be aware of them until they have lodged their 2015 Income Tax Return for their Self Managed Superannuation Fund (SMSF). One concern with these penalties is that they will be automatically […]

Be vigilant when transferring business premises to your Self Managed Superannuation Fund (SMSF)

Transferring your business premises to your SMSF certainly has many advantages, but in this article I would like to address some of the problems that business owners have overlooked. 1. Arms length transaction. Section 109 of the Superannuation Industry (Supervision) Act (SIS Act) requires that all investment transactions of a SMSF be made and maintained […]

Australian Taxation Office (ATO) – Tax Audit Targets

1. Holiday Rentals under the Microscope The ATO have holiday rentals under the microscope. The ATO has advised that it is sending letters to taxpayers in approximately 500 postcodes across Australia, reminding them to only claim the deductions they are entitled to, for the periods a holiday home is rented out, or is genuinely available […]

Government proposing not to change the tax benefits associated with franking credits

The Australian tax system allows companies that pay Australian company tax to attach franking credits to dividends paid by that company. These franking credits are passed onto shareholders along with the cash component of the dividend. The payment of Australian dividends along with their franking credit have proven to be extremely popular with investors, particularly […]

Is now the time to buy an investment property?

There has been much discussion and commentary over the past 24 months about Chinese investors pushing up or inflating property prices, particularly in Melbourne and Sydney. Chinese investors have invested more than $40 billion in 2012 and 2013 according to purchases tracked through the Foreign Investment Review Board (FIRB). But is the tide starting to […]