In episode 22 of The SMSF Academy podcast, Aaron Dunn talks with CEO of Class Limited, Kevin Bungard about the key insights from the recent release of the Class SMSF Benchmark Report – June 2017. They talk in detail about the key issues highlighted from within the quarterly data, including the expected surge in…
Changes from 1 July 2017 have put a greater spotlight on the requirements of an individual needing to satisfy the condition of release of ‘retirement’ that provides the ability for a member to move their accumulation benefits or transition to retirement income stream (TRIS) into Retirement Phase. In this week’s podcast, Aaron explores the…
In this week’s podcast, Aaron looks at the proposed new downsizer contribution rules that were announced in the 2017-18 Federal Budget and are currently before Parliament with a commencement date of 1 July 2018 (once through both Houses of Parliament and has received Royal Assent). Aaron explore the new downsizer contribution rules including: who…
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,…
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…
