Superannuation & SMSF resources

Maximising superannuation benefits can be important to your clients of all ages and life stages. For those clients looking to begin an SMSF, understanding the risks, investment options and obligations are also key. Help your clients put the right strategy in place using these tools and resources.

Information for advice professionals only.

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Superannuation 01 Jul 2024

Work test removal, and contribution flexibility

Since 1 July 2022, the work test was removed and the age which non-concessional contribution bring-forward provision can be used was increased.

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SMSF 01 Jul 2024

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.

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SMSF 01 Jul 2024

SMSF borrowing

SMSFs are generally prohibited from borrowing, with some very limited exceptions.

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SMSF 01 Jul 2024

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.

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Superannuation 01 Jul 2024

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.

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Superannuation 01 Jul 2024

Concessional contribution rules

Concessional contributions are contributions where a tax deduction has been claimed. A general cap applies but some may be able to use carry forward amounts.

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Superannuation 01 Jul 2024

Comparison: Transfer balance cap versus total super balance

The transfer balance cap and total super balance are different concepts. Differences include their purpose, how they are measured and when to apply them.

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Superannuation 01 Jul 2024

Who can contribute to super

Certain requirements need to be met before a superannuation fund can accept contributions on behalf of a member, specifically age based, although there are exceptions.

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SMSF 01 Jul 2024

SMSF Income streams

An overview of the types of income streams which can be paid from superannuation funds or with superannuation benefits.

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SMSF 01 Jul 2024

Basic conditions of an SMSF

Specific conditions apply to the relationship between trustees and members. Limitations include who is eligible to be a trustee as well as on the number.

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SMSF 01 Jul 2024

Limited recourse borrowing arrangements

SMSFs can borrow in limited circumstances. Even then there are rules that apply to the single-acquirable asset purchased and what the loan can fund.

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Superannuation 01 Jul 2024

Superannuation and divorce

Superannuation can be split in the event of a divorce as part of a property settlement. Some SMSF rules are relaxed to facilitate transfers between spouses

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Investing 01 Jul 2024

SMSF investment strategy

SMSF trustees must formulate and give effect to an investment strategy and objectives, in line with SIS requirements.

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SMSF 01 Jul 2024

SMSF contributions

SMSFs are generally subject to the same contribution rules as other superannuation funds, with the exception of a couple of situations.

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Investing 01 Jul 2024

Income streams: social security asset test (including legacy pensions)

Income streams are generally assessed under the social security asset test when they are commenced. There are special rules which apply to legacy pensions.

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Superannuation 01 Jul 2024

Defined benefit income streams under the new super rules

Special rules apply to defined benefits including how they interact with the concessional cap, transfer balance cap and defined benefit income cap.

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Superannuation 01 Jul 2024

Mandated employer contributions

Mandated employer contributions are contributions by, or on behalf of an employer that are equal to the contributions made in relation to the member.

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Superannuation 01 Jul 2024

Non-concessional contribution rules

Non-concessional contributions are contributions where a tax deduction has not been claimed. There are rules that determine an individual's available cap.

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Superannuation 01 Jul 2024

Superannuation income streams types

Most income streams are sourced from account based pensions and insurance companies (annuities) with the same and concessional tax structure for both.

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Superannuation 01 Jan 2024

Impacts to advice due to 1 July 2022 super changes

A number of changes to superannuation rules have come into effect from 1 July 2022 impacting advice you provide to your clients

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SMSF 01 Jul 2023

SMSF trustee obligations and penalties

SMSF trustees have a number of duties under law. Penalties include education directions, financial penalties and making the SMSF non-complying.

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Economic update 20 Feb 2023

SMSF advice tips, beyond having a minimum super balance

Half a million dollars was once considered the minimum balance threshold that applied when deciding whether an SMSF is suitable for a client. According to ASIC’s previous guidance, an SMSF would only be suitable if the client’s super balance was $500,000 or above.

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Superannuation 01 Jul 2022

Work test exemption for recent retirees aged 67 to 74

Individuals aged between 67 and 74 who have recently retired, may be eligible to make additional voluntary contributions to super where they meet certain eligibility criteria around their previous year of work and their total super balance.

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Superannuation 16 Jun 2022

Superannuation changes from 1 July 2022

From 1 July 2022 several changes will occur to super. These changes present opportunities to engage your clients and discuss options to build their future retirement savings.

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Superannuation & SMSF resources

Calculating the rate of income support payments

1 July 2024 super changes and impacts to advice

Take the next steps

Work test removal, and contribution flexibility

Estate planning and SMSF

SMSF borrowing

Winding up an SMSF

Removal of 10% test to make personal deductible contributions

Concessional contribution rules

Comparison: Transfer balance cap versus total super balance

Who can contribute to super

SMSF Income streams

Basic conditions of an SMSF

Limited recourse borrowing arrangements

Superannuation and divorce

SMSF investment strategy

SMSF contributions

Income streams: social security asset test (including legacy pensions)

Defined benefit income streams under the new super rules

Mandated employer contributions

Non-concessional contribution rules

Superannuation income streams types

Impacts to advice due to 1 July 2022 super changes

SMSF trustee obligations and penalties

SMSF advice tips, beyond having a minimum super balance

Work test exemption for recent retirees aged 67 to 74

Superannuation changes from 1 July 2022

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