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
$13.20
Document Type
Article
Pages
6
Notes Online Home 2021 Super Schools Day 1 What’s new for SMSF’s
A practical guide to the key 2022 Budget superannuation measures
This segment provides a guide to the following 2022 Budget superannuation measures:
- Removing the ‘work test’ for certain voluntary superannuation contributions
- Reducing the age requirement for making downsizer contributions
- Relaxing the residency requirements for SMSFs
- Removing the $450 per month threshold for Superannuation Guarantee (‘SG’) eligibility
- Proposed changes affecting the First Home Super Saver (‘FHSS’) scheme
- Providing more flexibility for legacy pensions
- Requirement for a retirement income covenant