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Stephen Lawrence

The allure of business real property in SMSFs

An SMSF can buy business real property and lease it to a member and the laws and processes are clear. The rent paid is classed as income from the investment rather than a contribution from the member.

Catch-up contributions are a tax planning opportunity

Deferring concessional contributions to a year when an individual’s taxable income is higher by making 'catch-up' contributions can create a sizable tax arbitrage between tax paid within the fund and tax paid personally.

Is the super withdrawal and re-contribution strategy over?

The advantages of using re-contributions to minimise taxable components within super will dry up after 1 July 2017, but those in a position to make the most of it now, should consider seeking advice and doing so.

Oh dear, not another glitch with borrowing in SMSFs

Purchasing shares for your SMSF under a highly-leveraged Limited Recourse Borrowing Arrangement should take into account the ATO's 45-day rule, or risk losing the imputation credits.

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SMSF strategies

Meg on SMSFs: What do we think about reversionary pensions these days?

Reversionary pensions have long been a staple of SMSF estate planning, but are they still the best option? Meg Heffron revisits a once-clear favourite and asks whether changing super rules have shifted the balance.

The ageing ‘crisis’ has not and will not happen

Rising age dependency is frequently treated as a warning sign for economies. But when actual workforce participation is examined, a strikingly different picture emerges about ageing, productivity and economic sustainability.

Retirement

How does the 4% rule stack up?

The 4% rule has long been retirement's gold standard. But after a difficult period for investors, fresh analysis suggests a more conservative approach may significantly improve the chances of making savings last.

Shares

Four charts that expose market concentration risk

Investors have recently been rewarded for backing market leaders, but history suggests this eventually comes at a cost. Now may be the time to review whether your portfolio is carrying unintended risks beneath the surface.

Investment strategies

The case for gearing beyond property

Most Australians gear into property but ignore shares. That may be a mistake. Used carefully, geared equity strategies can enhance long-term returns, reduce cash tied up in growth assets and support retirement income goals.

Economy

Australia's $1 trillion debt pile

The headlines exclaiming that Australian government debt has hit A$1 trillion and US government debt has hit $40 trillion has turned heads, but how serious are they really? Will Australia's mix of debt create challenges?

Economy

Has 100 years of growth made us any happier?

For decades, GDP has been the benchmark for economic success, but has it made us materially happier? If happiness does not rise in lockstep with prosperity, are we overlooking what constitutes a successful society?

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