Author Archives: admin

Segregation of Pension Assets

Segregation of assets in pension mode is the latest to be under the ATO’s microscope, with the release of Draft Taxation Determination TD 2013/D7. The first thing to be aware of is that the value of an asset supporting a pension, … Continue reading

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Pension In Specie Payments

The world of superannuation continues to evolve in the most interesting ways. The ATO has just released SMSF Determination 2013/2 ruling on whether a partial commutation of a pension paid as a lump sum counts towards the minimum pension payment. … Continue reading

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SMSFs and Borrowing

SMSFs have been able to borrow, indirectly, since September 2007, subject to very strict conditions. You can gear an investment or purchase property using what is known as a Limited Recourse Borrowing Arrangement (LRBA). This is just a fancy name … Continue reading

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Business Owners and Property

The greatest anomaly of Australia’s superannuation system is that business owners do not have to pay themselves superannuation on a regular basis. So, they often don’t, and rely instead on selling their business to fund their retirement. But that leaves … Continue reading

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2013 Budget Reflections

So, the 2013 budget is out! The media hype has settled, and depending on the results of the next election, it is debatable as to whether any of the measures relating to superannuation will see the light of day in … Continue reading

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