by admin | Oct 1, 2011 | Features
What follows are some of the essential planning strategies that members should undertake in order to achieve a smooth succession, and the legal framework surrounding the death of an SMSF member. Corporate versus individual trustee A corporate trustee of an SMSF can...
by admin | Oct 1, 2011 | Features
Gen X and Y are technologically savvy and they expect you to be the same. They ‘live’ on Facebook, use Twitter and Google everything on their mobile devices and smart phones. They also expect you to have a modern look and unique brand. If your current branding doesn’t...
by admin | Oct 1, 2011 | Features
The ATO has released Draft Taxation Ruling TR 2011/D3 outlining when superannuation pensions commence and cease. The controversial draft ruling has significant tax implications for all super funds and is intended to apply retrospectively (when finalised) from 1 July...
by admin | Oct 1, 2011 | Features
Draft Taxation Ruling TR 2011/D3 This important and controversial draft ruling (released in July 2011) outlines the Commissioner’s views on when a “superannuation income stream” commences and when it ceases, and consequently when a superannuation income stream is...
by admin | Oct 1, 2011 | Features
Of course, the public sector has not been the only one to raise concerns. The not-for-profit sector and those charged with reporting for small and medium enterprises (SMEs) have also considered the ongoing utility and cost-benefit associated with their continued...