Employee or contractor? It all comes down to the delivery
The recent decision in the Jamsek case clarifies when a contractor is an employee for the purposes of superannuation...
The recent decision in the Jamsek case clarifies when a contractor is an employee for the purposes of superannuation...
Debate continues around the calculation method for the government’s proposed tax on accounts exceeding $3 million,...
The Tax Office tells the industry to alert clients that there are consequences from illegal early access...
The SMSF Association and CA ANZ highlight some of the grey areas and potential policy positions that could be taken...
Property investment by an SMSF will fail the sole purpose test if it provides pre-retirement benefit to someone such as...
The government has introduced a bill to enshrine the right to superannuation payments in the National Employment...
The IFPA believes the existing sole purpose test better captures the core purpose of superannuation.
An unintended consequence with the work test changes is restricting certain types of employees and company directors...
Rate rises, share market volatility and fund mergers have combined to dent customer confidence, Roy Morgan data...
The proposed calculation for taxing super balances above $3 million will throw up unusual outcomes where assets reverse...
“Simplest and best way” to apply the 30 per cent rate on earnings from balances over $3 million, he said.