- March 14, 2019
- Technically Speaking
- Contributions
This issue of Technically Speaking, written by the SMSF Association’s Policy Advisor, Franco Morelli, details the final work test exemption rules including:
- The current rules for individuals aged 65 and over
- The new ‘simplified’ work test exemption
- Whether the new rules will be effective?
The paper also contains an update on other superannuation measure updates currently before Parliament.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association