Tech Talk Articles

The ATO has recently released draft ruling TR 2011/D3 – Income tax: when a superannuation income stream commences and ceases.  This ruling is proposed to apply from 1 July 2007 and its relevance for advisers and trustees is high, as it determines the stages in which a member’s account balance is in tax exempt pension phase, or taxable accumulation phase.

With effect from 7 July 2010, the Superannuation Industry (Supervision) Act 1993 (SIS Act) has been amended by the Superannuation Industry (Supervision) Amendment Act 2010 (Amending Act), according to an Explanatory Memorandum circulated by the Minister for Superannuation, Chris Bowen:

A company’s constitution directs what the company can and cannot do.  Amendments to corporations legislation over the past 15 years have made many company constitutions (formally known as Articles of Association) outdated and potentially risky to continue with.

This article describes the reasons why pre-1995 company constitutions may need to be updated to protect the interests of the company and its directors.

In this first instalment of our SMSF Technical series, Topdocs director and SMSF Specialist Jake Spakman provides some insight into the framework for Superannuation Regulation.  A comprehensive must read for all advisers and SMSF Administrators.

In this first instalment of our SMSF Technical series, Topdocs director and SMSF Specialist Jake Spakman provides some insight into the framework for Superannuation Regulation.  A comprehensive must read for all advisers and SMSF Administrators.

Discretionary Trusts, otherwise known as Investment or Family Trusts, are a widely used investment vehicle.  The Topdocs Discretionary Trust provides for a wide range of beneficiaries within the family group, as well as allowing for distributions to associated companies and trusts.  Available as instant download, advisers can order the Topdocs Discretionary Trust package online and instantly download their fully completed documents within minutes, for only $159.

Discretionary Trusts, otherwise known as Investment or Family Trusts, are a widely used investment vehicle.  The Topdocs Discretionary Trust provides for a wide range of beneficiaries within the family group, as well as allowing for distributions to associated companies and trusts.  Available as instant download, advisers can order the Topdocs Discretionary Trust package online and instantly download their fully completed documents within minutes, for only $159.

Topdocs provides you with a convenient and cost effective pension management system via our automated Pension Reset service. Resetting a Pension is the process of commuting an existing pension, adding in additional monies from accumulation to the commuted amount, then re-establishing the pension with the new, larger balance.