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Capital Gains Tax

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Six key Labor financial policy proposals

Labor has foreshadowed significant amendments to a wide range of financial policies, and while the new PM has time to make up lost ground, Labor is favourite to win the next federal election.

Retained profits a conspiracy against super and pension funds

For a pension fund with a tax rate of zero, it is better to receive an after-tax dividend of $100 than a company retaining after-tax capital of $70. Why aren't company directors asked about this tax inefficiency?

Five things SMSF trustees should consider right now

The implications of the superannuation reforms did not end in 2017, and SMSF trustees should stocktake what they can do, especially focussing on the CGT and the unique definition of retirement for super.

Why instos don’t invest in residential housing

Institutional investors have little interest in investing in residential property due to the low yields and favourable taxation concessions offered to owner occupiers and retail investors.

Bring back indexation to replace big CGT discount

The 50% CGT discount has little justification during low inflation and it encourages capital gains over income. The preferable system is the indexation in effect prior to 1999, and it will help housing affordability.

Applying CGT relief for SMSFs and TTR pensions

Despite the confusing and technical nature of the CGT relief rules, it's important for SMSF trustees and advisers to consider their implications as decisions need to be made prior to 1 July 2017.

Six capital gains tax and depreciation facts for property investors

The tax treatment of depreciation and capital gains from the sale of property are important parts of the economic return, so know what happens when a CGT event is triggered.

Negative gearing and capital gains survey

Residential property in Australia represents 65% of net household wealth, and is worth three times the superannuation pool. Depending on the outcome of the Federal election, the rules could change from 1 July 2017.

Busting tax myths for better reform

A look at some misconceptions around superannuation, negative gearing and capital gains tax and suggested ways to make our tax system fairer through better tax reform. It's a debate we need to have.

The benefits of low turnover for after-tax outcomes

In Australia, fund manager performance is most often assessed on pre-tax returns. But a low portfolio turnover can potentially provide better after-tax returns relative to a high turnover actively managed fund.

What might the Tax White Paper say on imputation and CGT?

A question from one of our readers on whether the (delayed) Tax White Paper will result in changes to the dividend imputation and capital gains tax systems.

Watch your neighbour in managed funds

The actions of other investors in a managed fund can have a material impact on individuals in the fund. How much do you know about the realised and unrealised capital gains, franking credits or distributions of your fund?

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Retirees facing steep increases for basic items

ASFA has updated its tables on how much money is needed for a 'comfortable' or 'modest' lifestyle in retirement, but there are some prices rising well ahead of inflation.

Adele Ferguson on ‘Banking Bad’ and weaving magic

The journalist most responsible for the calling of the Royal Commission takes care not to be roped in by everyone with a complaint to push. It takes experienced judgement to gather the right information.

Let’s stop calling them ‘bond proxies’

With cash and term deposit rates at all-time lows, and fixed interest bonds not much better, investors are looking for ‘bond proxies’ to deliver more income. But is ‘proxy’ a misnomer, and what are they anyway?

Six warning bells against property spruikers

Property spruikers use common techniques, and con men will increasingly target older people who feel they do not have enough financial independence for their retirement years.

Should retirees spend more and worry less?

When more than half of retired Australians restrict their spending to less than the age pension and fear running out of money more than death itself, they may be denying a better lifestyle for themselves.

Helping your children build their super

It has become more difficult to build large superannuation balances with contribution caps and more people paying off home loans for longer. How can wealthy parents help their adult children?

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