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Notes Online Home 2015 Tax Hot Spots The Latest Superannuation Development
Superannuation continues to grow in importance, and remains the cornerstone of most individuals’ overall investment and retirement plans. Discussed in the next part of these notes are a number of issues that practitioners need to be mindful of in the current environment, including:
- The NEW regime for excess Non-Concessional Contributions
- Loans by SMSFs to related parties
- An update on Limited Recourse Borrowing Arrangements and related party borrowings
- Recent developments when commuting a Transition to Retirement Income Stream
- New Centrelink deeming rules for Account Based Pensions