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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

Tax on excess super contributions: know your limits

Brad Ivens alerts super funds to the new rules allowing the withdrawal of super contributions in excess of the non-concessional contributions cap.
Modified date: 22/12/2014
Regulatory update
 

Superannuation – release of final FITO tax ruling

Ross Stephens discusses ATO's views on FX hedging gains/ FX hedging losses and its impact on foreign income tax offsets.
Modified date: 10/12/2014
Regulatory update
 

Foreign pension fund vs Super fund for foreign residents

Minh Dao highlights how proposed amendments to the definition of foreign pension funds could affect access to the MIT withholding regime.
Modified date: 5/11/2014
Regulatory update
 

Superannuation — cash flow management is critical

Ross Stephens explains some cash flow management implications of the new requirement for monthly PAYG instalments for superannuation funds.
Modified date: 28/10/2014
Regulatory update
 

Retirement products – a new chapter

Alia Lum looks into the possible future for retirement products, in light of the recent FSI interim report and Treasury discussion paper.
Modified date: 9/10/2014
Regulatory update
 

SGC delay: short term budget fix, long term policy consequences

Damian Ryan analyses the implications of the SGC schedule amendments contained in the MRRT Repeal Act 2014.
Modified date: 8/09/2014
Business and industry issue; Regulatory update
 

To block or not to block – super investor's dilemma

Matt Birrell outlines the dilemma for investors arising from the delayed MIT and Division 6C revisions.
Modified date: 14/02/2014
Regulatory update
 

Superannuation – new apportionment draft ruling

Ross Stephens examines the implications of the draft taxation ruling TR 2013/D7 for super funds.
Modified date: 3/01/2014
Regulatory update
 

Infrastructure – some tax deterrents for superannuation entities

Sheena Kay identifies taxation rules that could deter superannuation funds from investing in infrastructure.
Modified date: 31/10/2013
Regulatory update
 

Transparency of investments and ATO risk reviews

Bernard Finnegan examines the disclosure requirements for superannuation funds investing in unit trusts or other pooled vehicles.
Modified date: 17/09/2013
Regulatory update
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