Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$268.40
Document Type
Chapter
Pages
122
Notes Online Home 2018 Super Schools Day 1 What's new for SMSFs
In this chapter of the notes we discuss what’s new for SMSF’s in 2018 under the following broad headings:
- New developments affecting a member’s Total Superannuation Balance (‘TSB’)
- New LANDMARK reporting requirements for SMSFs paying pensions
- Claiming the pension exemption on the 2018 SMSF return under recent reforms
- New rules avoid excess contributions for employees working for multiple employers
- Government introduces the new 12-month Superannuation Guarantee (‘SG’) amnesty
- Claims for personal super contributions in the ATO’s firing line
- The NEW ‘downsizer contribution’ on the sale of a dwelling from 1 July 2018
- New travel and depreciation restrictions for rental properties held by SMSFs
- New rules introduce tax sting for SMSFs with related party transactions
-
ATO announces audit targets for SMSFs in 2018