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How Labor’s tax on high super balances intends to work

Federal Budget, GovernmentBy Aaron DunnMarch 2, 20231 Comment

After announcing the proposed measures to introduce an additional 15% tax rate on fund earnings for member’s with a total super balance (TSB) above $3 million, it didn’t take too long for Treasury to provide guidance on how these rules intend to work.  As part of the Treasurer’s announcement, a fact sheet was released that…

Labor moves on changing the tax break for large super balances

Federal Budget, GovernmentBy Aaron DunnMarch 1, 20232 Comments

The decision by Labor to announce a change to tax concessions within super was hardly a surprise, and so was the mechanism they propose to deliver this outcome.  A hard cap of $3 million was never going to work, so the only logical step was to introduce a higher earnings tax on member benefits above…

ATO extends relief on NALI provisions for non-arm’s length expenditure

Compliance, GovernmentBy Aaron DunnJune 13, 2022Leave a comment

The Australian Taxation Office (ATO) has announced that it has updated Practical Compliance Guidance, PCG 2020/5 – Applying the non-arm’s length income provisions to ‘non arm’s length expenditure’ to extend their compliance approach by another 12 months to 30 June 2023. Prior to the Federal Election we saw the Senator Jane Hume announce that the…

Commutation relief at last for excess transfer balances

Government, Income StreamsBy Aaron DunnApril 29, 2022Leave a comment

We have progressively seen the Government make minor and technical amendments to the 2017 super reform measures to remove anomalies, correct unintended consequences and generally improve the quality of the laws.  One area that has require such amendments has been to address excess transfer balance amounts that have arisen from previous capped defined benefit income…

Government decides against retirement income covenant for SMSFs

Government, Income StreamsBy Aaron DunnSeptember 27, 2021Leave a comment

The Government has released an exposure draft for the introduction of a retirement income covenant within the SIS Act from 1 July 2022, with SMSFs a notable absentee. This is a distinct change from the position paper that was subject to consultation over the past couple of months which was clear that the covenant would…

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