Closer to Certainty for Minimum Taxation of Trusts: Treasury Releases Draft Legislation
After announcing the intended introduction of a minimum 30% tax on discretionary trusts as part of the 2026/27 Federal Budget […]
Peter Johnson, current as of: 16 July 2021.
In this video, Peter Johnson, SMSF Services Director, gives a comprehensive presentation around changes to the SMSF sector over the past 6 months, including Private Rulings and ATO publications.
Topics covered include changes to the general transfer balance cap, the introduction of personal transfer balance caps, age 67 contributions, 6 member funds, increases to the contributions caps, the latest on Auditor Independence and contributions, residency, and all the other changes from the budget.
You can download the slides here.
After announcing the intended introduction of a minimum 30% tax on discretionary trusts as part of the 2026/27 Federal Budget […]
Share buybacks, capital reductions and financial assistance transactions can trigger complex Corporations Act requirements, with non-compliance often leading to ASIC requisitions or issues with lenders. Join this practical session to understand the key rules, common pitfalls, and critical considerations when navigating these transactions. […]
From 1 July 2027, the proposed CGT rules introduce a deemed disposal mechanism, four new categories of capital gains, a new seven-step method statement, and the return of indexation in certain circumstances. They also interact with proposed changes relating to negative gearing. Understanding how these rules interact will be critical when advising your clients with existing assets. […]