RSM Australia

SMSF

LRBA & property improvements

12 October 2020
Since the rules around SMSFs and borrowings were confirmed in 2012, using superannuation to borrow and buy a property has remained a steady investment choice for many.

SMSFs and property acquisitions

17 August 2020
Recently released ATO data has revealed a surge in new SMSF registrations, with new establishments increasing by 35% in the March 2020 quarter.

The Power of Farmland in Superannuation

14 August 2020
Acquiring, farmland inside a Self Managed Superannuation Fund (SMSF) that can then be leased to a related party is popular strategies for farmers to help build their wealth for retirement. Make this a stress free transaction by considering the following issues:

Webinar: SMSF changes & property market update due to COVID-19 | 4 May 2020

4 May 2020
Economic relief continues to roll out for those impacted by COVID-19, with the ATO recently confirming that they will not take compliance action for SMSFs that offer rent reductions to related party lessees.

Self-managed superannuation funds (SMSFs) and related party rent relief

31 March 2020
Economic relief continues to roll out for those impacted by COVID-19, with the ATO confirming over the weekend that they will not take compliance action for SMSFs that offer rent reductions to related party lessees.

Self-Managed Superannuation Funds and loan relief

26 March 2020
With the financial impacts of the COVID-19 pandemic increasing, many are looking for loan relief in an attempt to manage cashflow.

R&D tax due diligence important for SMSF investors

3 May 2018
With the leading businesses in the world now being technology and intellectual property-based rather than physical asset-based businesses, investors are looking more proactively for early-stage companies that have similar characteristics.

Investment and broader financial planning implications

28 March 2018
thinkBIG 2018 Superannuation whitepaper: discussing the real impact of the overhaul to the superannuation system - what now?

ATO's final position on SMSF pension reporting requirements

9 November 2017
With the introduction of the new $1.6m Transfer Balance Cap or limit on pensions, from 1 July 2017, the ATO and self-managed superannuation fund (SMSF) industry have been in discussions about the reporting requirements to the ATO.

Choosing capital gains tax relief

10 August 2017
A key component of the Fairer Super reforms is the ability for superannuation funds impacted by the reforms to revalue their assets to their current market value for taxation purposes.

Transfer balance cap reporting

10 August 2017
The introduction of the $1.6m cap on pension accounts will result in additional reporting requirements to the ATO by SMSF trustees.  All SMSF’s that are paying retirement pensions to their members will be required to report these to the ATO, even if the total balance of the members pension is less than $1.6m.

5 superannuation tips to check before June 30

10 June 2017
With 30 June fast approaching now is the time for you to take action on the superannuation reforms and other general end of financial year issues with these five superannuation tips.   Are you ready?

New superannuation legislation – where do you stand?

18 October 2016
Government releases more superannuation legislation