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Liam Shorte

Super changes, the Budget and 2021 versus 2022

Josh Frydenberg's third budget contained changes to superannuation and other rules but their effective date is expected to be 1 July 2022. Take care not to confuse them with changes due on 1 July 2021.

The ultimate SMSF list: 20 checks for FY20

The end of FY2020 means more rules and regulations to check for members of public super funds and SMSFs. Take advantage of opportunities but also avoid a knock on the door from the regulators.

10 checkpoints before setting up an SMSF

It's fashionable to have an SMSF, and at barbecue talk, it goes well with the new car, private school, investment property and overseas holiday. But who should really have one?

Check the Centrelink rules before gifting

Gifting assets in the hope of increasing social security entitlements can be self-defeating. If certain financial levels are breached, the assets gifted remain assessable to the original owner.

Court defends super death benefits from bankruptcy

Falling into bankruptcy is rarely a planned event, and can leave little to start over. Recent court decisions provide confidence that when Plan A fails, superannuation is a good Plan B.

Why SMSFs should have a corporate trustee

Only 22% of SMSFs have a corporate trustee, with the rest using individual trustees. The benefits of a corporate trustee are not widely appreciated or adopted, but they will be realised when it's too late.

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SMSF strategies

Meg on SMSFs: The CGT changes don’t impact super but what about Div 296 tax decisions?

New CGT rules could tip the scales in the super vs non-super debate. For those facing the Division 296 tax, the case for withdrawing has gotten more complex. A "comparison rate" tool may help assess decisions.

Planning

Testamentary trusts post-budget: Estate planning, tax reform and the ‘death tax’ debate

Proposed Budget changes to taxation are casting new uncertainty over testamentary trusts, prompting closer scrutiny of estate planning structures and the real implications of reforms still taking shape.

Taxation

Income tax and bracket creep

Examining how five "tax cuts" stack up against bracket creep. Why offsets and incremental changes may do little to ease rising average tax burdens, compared to structural reform through indexation over time.  

Exchange traded products

The limits of a quality investing approach in Australia

Quality strategies shine globally, but Australia's concentrated market tells a different story. Limited diversification and sector dominance can constrain the defensive outcomes investors have seen in broader markets.

Investment strategies

Balancing opportunity and complexity

As private markets expand, investors face a growing mix of structures, a stabilising private equity cycle and uneven AI disruption. Fresh questions are being raised about where the real opportunities now sit.

Investment strategies

Why strong returns matter as much as generosity

As EOFY approaches, structured giving offers a tax-effective way to support charities, while allowing donations to grow over time and play a longer-term role in family wealth and legacy planning outcomes.

Investment strategies

The most important investment decision you’ll ever make

Stock picking often gets the spotlight, but research shows asset allocation explains the vast majority of long‑term returns. Understanding your mix of growth and defensive assets is the real key to investment success.

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