Episode 23 –Issues and opportunities with a member’s Total Superannuation Balance

  In this week’s episode of the SMSF Academy podcast (episode 23), Aaron explores how the introduction of the total superannuation balance definition impacts a range of measures including: the ability to make non-concessional contributions, eligibility for determining a fund’s tax exemption using the segregated method; and the application of the catch up concessional contribution…

Podcast | Episode 19 – ATO changes to determining tax exemption

In this week’s podcast, Aaron discusses the Australian Taxation Office’s (ATO) change in view in calculating exempt current pension income (ECPI) from 1 July 2017, in particular where a SMSF’s assets are segregated for part of an income year. He explains the implications for practitioners of the ATO’s revised approach in calculating the earnings tax exemption,…

Podcast | Episode 18 – Paying SMSF income streams

In this week’s podcast, Aaron discusses the importance of appropriately establishing and maintaining SMSF income streams as a result of the new superannuation measures from 1 July 2017. He explains some of the key risks with poorly constructed pension documents, including where professionals rely upon SMSF software generated documents that don’t tie into the governing rules…