Hot Issues
spacer
Accessing superannuation benefits.
spacer
Does your business have a company Power of Attorney?
spacer
Labor tweaks stage 3 tax cuts to make room for ‘middle Australia’
spacer
GrantConnect
spacer
2 in 3 SMEs benefit from instant asset write-off, survey reveals
spacer
Updated guidance on R&D claims
spacer
Do you know how to recover debts?
spacer
Wheat Production by Country
spacer
Types of small business benchmarks
spacer
What is a Commercial Lease?
spacer
ATO warns advisers against suspect R&D tax claims
spacer
The year of workplace law upheaval
spacer
How to Resolve Invoice Payment Disputes
spacer
Raft of revenue tweaks in MYEFO to raise millions
spacer
The Countries that Export the Most Wine in the World
spacer
Record low invoice values ‘reveal inflation sting’
spacer
A 2023 Advent Calendar for our clients
spacer
Average refund plummets by $580, total payout down $5.4bn
spacer
FBT – Christmas Parties and Taxi Fare/Rideshare
spacer
Annual wage growth surges to 14-year high of 4%
spacer
Is My Organisation Exempt From the Spam Act?
spacer
Employee Christmas Parties and Gifts – Any FBT?
spacer
Most Expensive Wars In History
spacer
Australian Taxation Office (ATO) motor vehicle data matching program extended
spacer
Directors on the hook for cyber security, ASIC warns
Article archive
spacer
Quarter 4 October - December 2023
spacer
Quarter 3 July - September 2023
spacer
Quarter 2 April - June 2023
spacer
Quarter 1 January - March 2023
spacer
Quarter 4 October - December 2022
spacer
Quarter 3 July - September 2022
spacer
Quarter 2 April - June 2022
spacer
Quarter 1 January - March 2022
spacer
Quarter 4 October - December 2021
spacer
Quarter 3 July - September 2021
spacer
Quarter 2 April - June 2021
spacer
Quarter 1 January - March 2021
spacer
Quarter 4 October - December 2020
spacer
Quarter 3 July - September 2020
spacer
Quarter 2 April - June 2020
spacer
Quarter 1 January - March 2020
spacer
Quarter 4 October - December 2019
spacer
Quarter 3 July - September 2019
spacer
Quarter 2 April - June 2019
spacer
Quarter 1 January - March 2019
spacer
Quarter 4 October - December 2018
spacer
Quarter 3 July - September 2018
spacer
Quarter 2 April - June 2018
spacer
Quarter 1 January - March 2018
spacer
Quarter 4 October - December 2017
spacer
Quarter 3 July - September 2017
spacer
Quarter 2 April - June 2017
spacer
Quarter 1 January - March 2017
spacer
Quarter 4 October - December 2016
spacer
Quarter 3 July - September 2016
spacer
Quarter 2 April - June 2016
spacer
Quarter 1 January - March 2016
spacer
Quarter 4 October - December 2015
spacer
Quarter 3 July - September 2015
spacer
Quarter 2 April - June 2015
spacer
Quarter 1 January - March 2015
spacer
Quarter 4 October - December 2014
Quarter 2 of, 2015 archive
spacer
SMSFs may be missing out on allowable deductions
spacer
Change to Early Access Rules
spacer
Capital Gains Tax – which year?
spacer
Checklist for Employers Year-end
spacer
Year-end Tax Planning – Small Business
spacer
Year-end Tax Planning – Trusts
spacer
Reminders and Tax Strategies for SMSFs pre-year end
spacer
Year-end Tax Planning – Individuals
spacer
Tips and traps for acquiring SMSF assets from related parties
spacer
Overtime Payments May Eliminate Claims for Unfair Dismissal
spacer
ACCC issues scam warning
spacer
SME Dispute Resolution
spacer
Land Tax – Victoria
spacer
R&D incentives at risk
spacer
ATO adds ‘hot issue’ to its SMSF target list
spacer
Additional Super Contributions Not Appropriate for all
spacer
Issues arising from an underpaid pension
spacer
Salary and Superannuation after the death of an employee
spacer
IPA calls for zero pc tax rate
spacer
Australian Government - Budget 2015
spacer
Budget 2015 - some professional opinions
spacer
Looming end to SMSF Borrowings?
spacer
ATO warns SMSFs on franking credits scheme
spacer
Lump Sum Payments - Employer Reporting
spacer
Small business tax cuts 'not enough', says IPA
Accessing superannuation benefits.

Common conditions of release include the fund member having reached preservation age and retired, or commenced a transition-to-retirement income stream; ceasing an employment arrangement on or after the age of 60; being 65 years old even though they haven’t retired; or having died.

.

Alternatively, under special circumstances, some benefits may be available where the fund member: -

•       has terminated gainful employment;

•       is temporarily or permanently incapacitated;

•       is suffering severe financial hardship;

•       meets conditions for compassionate grounds;

•       has a terminal medical condition; or

•       is taking part in the first home super saver scheme.

The Australian Taxation office is aware of scams and improper access, and will continue targeting Self-Managed Super Funds and their trustees.

It is the trustees responsibility to take care and always be prudent.

 

 

 

Acctweb

site By AcctWeb