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1-12 out of 17 results.

8 hints for any SMSF in both accumulation and pension modes

The transfer balance cap has required some large SMSFs to transfer pension money back to accumulation, and the two pools must be treated carefully to maintain the full benefits from superannuation.

Managing capital gains to maximise exempt income

  • 19 September 2018

The net capital gains of an SMSF for an income year form part of the fund’s assessable income.

GPS Framework: A new way to think about SMSF retirement income

In retirement, it is the level of spending rather than investment returns which is the primary determinant of retirement outcomes, and there is a significant difference in spending patterns in later years.

Fast facts and figures 2018 reference guide

Accurium's facts and figures guide compiles current rates and schedules for tax, superannuation, retirement, social security and aged care, updated to 1 January 2018.

Four common technical questions on SMSFs and super reform

Months after the major superannuation reforms of 1 July 2017, advisers and their clients are still asking important questions, especially about transfer balance caps and segregation.

Decision charts making sense of the super reforms

  • 8 June 2017

Accurium’s decision charts making sense of the superannuation reforms

Defined benefit pensions and the transfer balance cap

Defined benefit pensions once meant sitting back and enjoying the guaranteed income flow for life, but their treatment under the new pension rules is a potential minefield.

SMSF Trustees – healthier, wealthier and living longer

  • 1 March 2017

This SMSF Retirement Insights paper is a thought-provoking study on the life expectancy of SMSF trustees.

SMSFs and the pension cap: a case study

Four questions every SMSF member with large balances should be asking in the run up to 30 June 2017. There's enough here to warn not to leave understanding the rules until the last minute.

How SMSFs should plan for $1.6m pension cap

Anyone with large super balances should know their choices well before 1 July 2017, although they no longer have to decide how to segregate between accumulation and pension.

Low SMSF returns highlight value of retirement advice

Long periods of low returns are likely to compromise retirement goals that were set some years ago. This places greater importance on retirement advice and not assuming average returns and lifespans.

SMSF assets will not need segregating

SMSFs transferring funds to a tax-free pension account under the proposed cap of $1.6 million will not need to sell or segregate assets from an accumulation account for the same member.

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