CSLR levy on SMSFs unfair
The Institute of Public Accountants has criticised the government’s intention to impose a levy on SMSF trustees to fund the CSLR.
The Institute of Public Accountants has criticised the government’s intention to impose a levy on SMSF trustees to fund the CSLR.
Few SMSF compliance issues create as much anxiety as discovering a minimum pension hasn’t been met.
Small steps today could make a big difference to how you feel about retirement.
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Two significant deeming thresholds increased on 1 July 2026, the one at which the higher deeming rate of 3.25 per cent applies, and the income-free threshold at which income in excess of the threshold begins to reduce the maximum age pension amount.
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There were nearly four times as many new residential loans written using limited recourse borrowing arrangements in FY2026 than the ATO’s data indicate, and the ban on LRBAs could have a greater impact on housing supply than the government suggests.
New SMSFs that are required to lodge a self-managed super fund annual return by 31 October should start preparing now, the ATO said.
The introduction of Division 296 has highlighted the value of contribution splitting and increased the usefulness of account equalisation strategies for both lower and higher-balance members, SMSF Alliance principal David Busoli has stated.
A healthy super balance doesn't always rule you out of the Age Pension