Welcome to the Resource Library for SMSF Professionals
The SMSF Association Resource Library gives you access to quality Technical Resources, Go-To Guides and White Label Documents to keep you up to date and provide the best information and advice to your clients.
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Technically Speaking: Getting TRIS into retirement phase – the new amendments
This issue of Technically Speaking will focus on transition to retirement income streams. Getting transition to retirement income streams into retirement phase – the new amendments Technically Speaking Issue 42
Technically Speaking: Defined benefits and the new $1.6 million transfer balance cap
This issue of Technically Speaking will focus on how capped defined benefit income streams are applied in relation to the $1.6 million transfer balance cap introduced under the new superannuation reforms. Defined
Technically Speaking: The new superannuation reform regulations
This edition of Technically Speaking will focus on a key element of the regulations which implement the transfer balance cap — the limited ability to commute capped defined benefit superannuation
Technically Speaking: A closer look at the Budget changes (Part 2)
25 August 2016 Our first Technically Speaking article on the 2016 Federal Budget rightly focused on the two most controversial proposals contained in the Budget papers being the lifetime non-concessional
Technically Speaking: Account Based Pension Deeming Rules
In this edition of Technically Speaking, Jordan explains the changes that will apply to the social security treatment of account based pensions so that they are subject to deeming rules
Technically Speaking: Practical Compliance Guidelines (PCG) 2016/5 – an arm’s length safe harbour for LRBAs
In this issue of Technically Speaking Jordan George, our Head of Policy, explores the Practical Compliance Guidelines (PCG) 2016/5 with reference to the ATO’s definition of arm’s length terms for
Technically Speaking: Superannuation interests, the proportioning rule and rounding
This issue of Technically Speaking talks about superannuation interests, the proportioning rule and rounding. The article will update you on the intricacies of the particular issues with proportions and percentages
Technically Speaking: QROPS – Now you see them, now you don’t
Changes to the U.K. pension legislation earlier this year mean that all Australian superannuation funds, with one minor exception, will not be able to accept transfers of member’s benefits from
Technically Speaking: Electing to be regulated as an SMSF
Becoming a regulated superannuation fund should be a reasonably easy process. As Graeme points out in this edition of Technically Speaking it can be a little more complex than meets
Technically Speaking: Minimum Pension Requirements and Pension Documentation
Welcome to Issue 32 of Technically Speaking with the SMSF Association’s Superannuation Technical and Legal Advisor, Bruno Confalone. In this edition of Technically Speaking, Bruno looks at minimum pension requirements,
Technically Speaking: Commonwealth Seniors Health Card and Reversionary Pensions
In this edition of Technically Speaking, SPAA’s Senior Manager Technical & Policy, Jordan George, looks at the changes to the income test for the Commonwealth Seniors Health Card and whether
Technically Speaking: Transition to Retirement Income Streams and Commutations
In this edition of Technically Speaking, SPAA’s Senior Manager, Technical & Policy, Jordan George discusses the recent Australian Taxation Office commentary on partial commutations of transition to retirement income streams