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    Strategies & technical resources

    Read articles designed to help inform your advice strategies including regulatory updates and helpful information from our BT Technical Team on some of the more technical aspects of superannuation, retirement and investment rules.

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    Super & SMSF

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    Superannuation & SMSF

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    SMSF 01 Jul 2025

    Estate planning and SMSF

    One of the main reasons an individual would use an SMSF is for estate planning which can offer greater flexibility to beneficiaries than is available in a public offer fund.
    Technical resource
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    SMSF 01 Jul 2025

    SMSF borrowing

    SMSFs are generally prohibited from borrowing, with some very limited exceptions.
    Technical resource
    SMSF 01 Jul 2025

    Winding up an SMSF

    There are no prescribed steps for winding-up an SMSF, however there are a number of specific requirements that must be satisfied for a fund to be wound-up.
    Technical resource
    Superannuation 01 Jul 2025

    Removal of 10% test to make personal deductible contributions

    Originally restricted to those who were at least substantially self-employed, personal deductible contributions can now be used more widely.
    Technical resource

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    Retirement

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    Retirement 01 Jul 2025

    Your guide to means testing

    An outline of what is assessed in the assets test and income test. All assets that the client has are assessable under the assets test.
    Technical resource
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    Aged care 01 Jul 2025

    Granny flat tax implications

    Documenting granny flat arrangements can protect the interests of elder relatives. However, there may be tax, estate planning and other consequences.
    Technical resource
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    Income streams 01 Jul 2025

    Superannuation death benefits

    Super death benefits are subject to the transfer balance cap rules where a death benefit income stream is paid. Child pensions also have special rules.
    Technical resource
    Aged care 01 Jul 2025

    Your guide to aged care

    This guide covers a range of topics that you should consider when discussing aged care plans with your clients, including eligibility for government subsidised aged care, home care packages, the aged care means test and more.
    Technical resource
    Aged care 01 Jul 2025

    Understanding home care package fees

    The government subsidises Home Care Packages for those who are eligible. Two types of fees may be payable depending on the package and level of income.
    Technical resource
    Aged care 01 Jul 2025

    Payment for a parent's residential aged care accommodation costs

    Residential aged care can be expensive, but before clients pay the accommodation costs for a parent they need to be aware of the impact on other fees.
    Technical resource
    Aged care 01 Jul 2025

    Your guide to the first aged care means test

    The aged care means test is based on a person’s income and assets. It applies when entering residential aged care.
    Technical resource
    Income streams 01 Jul 2025

    The transfer balance cap

    The transfer balance cap limits the total amount of superannuation that can be transferred into a retirement phase pension, where there is no tax on investment earnings.
    Technical resource
    Technical resource 01 Jul 2025

    Income streams: social security income test (including defined benefits)

    Income streams are generally assessed under the social security income test when they are commenced. The specific treatment will depend on the type held.
    Technical resource
    Technical resource 01 Jul 2025

    Social security benefits and their eligibility criteria

    There are many social security benefits with differing and complex eligibility criteria. This guide looks at some of the main payments and concession cards.
    Social security
    Income streams 01 Jul 2025

    Understanding annuities

    Annuities can be purchased within superannuation or personally. There are two main types, fixed term and lifetime options which are subject to specific rules.
    Technical resource
    Technical resource 01 Apr 2025

    Granny flat arrangements within the context of the gifting rules

    There are special rules for granny flat arrangements that may prevent the deprivation rules from applying. However they must satisfy a range of requirements.
    Technical resource
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    Investing

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    Gearing 01 Jul 2025

    How regular gearing works

    While gearing has advantages, using savings to gear on a regular basis can offer additional benefits. Regular gearing combines savings with borrowed funds.
    Technical resource
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    Gearing 01 Jul 2025

    Understanding reverse mortgages

    Reverse mortgages are home mortgages that work in the opposite way to a normal home mortgage.
    Technical resource
    Gearing 01 Jul 2025

    Self-funding instalment warrants

    There are a number of ways you can gear an investment and a number of investments you can hold with gearing.
    Technical resource
    Gearing 01 Jul 2025

    Understanding margin loans: risks, benefits and unique characteristics

    Margin loans are a type of investment loan and have similar risks and benefits as other gearing strategies, however they also have some unique features.
    Technical resource
    Self-funding instalment warrants
    Gearing 01 Jul 2025

    Self-funding instalment warrants

    There are a number of ways you can gear an investment and a number of investments you can hold with gearing.
    Technical resource
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