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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 
 

MYEFO simplifies Superannuation Guarantee Charge

David Sofrà examines the government's policy initiative to simplify the application of Superannuation Guarantee Charge post the MYEFO release.
Modified date: 22/12/2014
Regulatory update
 

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
 

After-tax investment returns: challenges for superannuation funds

Bernard Finnegan raises some important considerations regarding after-tax investment returns for superannuation funds.
Modified date: 28/10/2014
Business and industry issue
 

Changes to tax-preferred trust distributions?

Peter Oliver discusses the ATO's view on the assessability of distributions of tax deferred and CGT concession amounts by unit trusts.
Modified date: 28/10/2014
Business and industry issue; Regulatory update
 

Adequacy of retirement incomes policy

Damian Ryan discusses the proposed increase to the super guarantee contribution, and long term adequacy of Australia's retirement incomes policy.
Modified date: 28/10/2014
Business and industry issue; Regulatory update
 

Member-directed investment: added tax complexity for super funds

Bernard Finnegan speaks about the introduction of member-directed investment products, in the form of a direct investment option (DIO).
Modified date: 22/10/2014
Business and industry issue; Regulatory update
 

Could domestic super funds find themselves in pole position?

Paul Abela discusses the potential benefit of recent changes to investment tax rules in the US for Australian superannuation funds.
Modified date: 22/10/2014
Business and industry issue; 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
 

Super funds and the Telstra buyback

Ross Stephens weighs up the pros and cons for super funds regarding the Telstra share buyback.
Modified date: 3/09/2014
Business and industry issue; Regulatory update
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