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Legislative Changes

1-10 out of 10 results.

The 25-year property trust default is being questioned

The 33% CGT discount rate being floated isn’t random. It sits at the structural break-even between trust and company for the multi-property cohort. That’s driving the conversation we’re hearing now.

Super performance test will destroy viability of some funds

The cumulative probability of underperformance is modelled at over 50% over 20 periods yet the YFYS test does not measure the suitability of a fund itself. It can destroy the viability of a fund.

Is cancelling the SG increase a retiree version of ‘Buy now, pay later’?

No doubt, any reduction or deferral in the SG increase would be received favourably by many. However, early access and lower contributions undermine the foundation of our super system.

New bankruptcy rules may have a domino impact on SMSF pensions

During COVID, bankruptcy rules have allowed small businesses to trade while insolvent. It may mean an SMSF is hit by the collapse of a business leaving trustees struggling to meet their own legal obligations.

What super changes should you know from 1 July?

A few rules have changed, one is caught up in the legislative stage, and it's worth revising a couple of others. Around the age of 65, there are specific super opportunities every retiree should know.

SMSF trustees may lose insurance after super changes

If you have been maintaining a small inactive superannuation fund purely for insurance purposes, you need to act quickly to avoid losing cover which might be difficult to replace.

Pension winners and losers from 1 January

With the new pension rules, the magic number is 7.8%. If a pensioner sells an asset to fund an improvement in the family home, the pension may increase $7,800 pa for every $100,000 over the assets test.

Top tech queries driven by legislative change

Questions asked by financial advisers on how changes to social security means testing will affect their clients mostly centre around the assets test, rent exemptions, and income streams.

Super contributions a $1 million opportunity

It's popular to argue that the contribution caps are severe limits to the amount placed in super. But a couple can put up to $1.5 million into super in the next few months, so make the caps work in your favour.

Superannuation is losing its lustre

In recent years, our retirement arrangements, and particularly the superannuation component, have been losing their lustre because of the many changes in regulations already made and in prospect.

Most viewed in recent weeks

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.

How to minimise tax with a will

Inheritance tax implications in Australia may surprise some, as poor estate planning without proper wills or trusts can lead to costly tax bills and delays for beneficiaries.

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.

High quality businesses are on sale

Beneath the dominance of the ASX's largest stocks, much of the market has been left behind. High-quality companies are now trading at levels rarely seen, offering opportunities for investors willing to look deeper.

The strange effect of the 30% minimum capital gains tax

The 30% minimum tax on capital gains sits at the heart of the budget's proposed reforms. Yet the mechanics reveal anomalies that introduce unexpected distortions that raise questions about its design.

Welcome to Firstlinks Edition 667 with weekend update

The downfall of the giant and three lessons for investors.

  • 18 June 2026

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