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Assuming unrealised is required, and capital is required, and gains is required, the following 31 results were found.

  1. $3m super tax will thump thousands of SMSF members with $80k bill

    analytics Professor Ralf Zurbrugg said the liquidity stress in the findings was exacerbated by the inclusion of unrealised capital gains in the measurement of earnings. “Taxing unrealised capital gains is a somewhat radical departure from existing tax...

  2. Why safety-first budget yields bonanza of questions

    through the design of how the additional tax will apply to defined benefit fund interests. The proposal to tax unrealised capital gains which will form part of “earnings” would set a worrying precedent for our tax system. The Tax Institute’s position is...

  3. Budget forecast for super tax ‘litmus test’ for unrealised gains

    If the government sticks to its $2 billion revenue projection, then investors will move funds out of super, says SMSF Association. The SMSF sector will be watching the budget closely next week to see if the proposed super tax will produce $2 billion...

  4. Give $3m-plus super balances free rein to restructure: NTAA

    15 per cent additional tax.” In common with other critics, the NTAA also highlighted that the tax would apply to unrealised capital gains which was: Inconsistent with the existing tax law. A negation of the general CGT discount. Creating a tax liability...

  5. Tax on unrealised gains in super ‘a dangerous precedent’

    The concept proposed under Labor’s $3 million threshold has sparked fears the same approach could be adopted for other types of entities. The idea of taxing unrealised gains under an earnings tax calculation is a unique concept for Australia and...

  6. With $3m super tax ‘the house always wins’

    The proposed method for taxing super balances above $3 million will generate problems because it treats income and unrealised capital gains equally, says IPA general manager, Tony Greco. He said it also failed to apply the CGT discount to unrealised...

  7. Super tax increase ‘raises retrospective CGT issues’

    Labor’s move to double tax on balance earnings above $3 million throws up a problem with unrealised capital gains. The government should provide CGT relief for those impacted by the $3 million superannuation threshold to prevent capital gains being...

  8. Main residence exemption myths and misconceptions

    The surge in the residential property market continues to attract buyers and sellers, many involving the family home. This article considers the common myths and misconceptions when it comes to being eligible for the main residence exemption. When it...

  9. The windfall gains tax – plunder or taxation?

    The WGT does not require any “dutiable transaction” for the liability to arise, and therefore effectively taxes unrealised capital gains. Many landowners are unlikely to be able to pay the WGT when it arises. This is particularly the case where the...

  10. Labor’s tax policy to spur SMSF structuring rethink

    Accountants servicing SMSF clients may have to rethink their approach to structuring funds if Labor’s plans for the removal of excess dividend imputation credits kick in, a lawyer predicts. Speaking in a seminar, DBA Lawyers senior associate William...

  11. Uncertainty around CGT exemptions

    While the small business capital gains tax exemptions are seemingly unaffected by the proposed budget changes, according to Challenger’s Jeremy Cooper, there are some areas of uncertainty. Speaking at event hosted by Spring Financial Group, Mr Cooper,...

    • Type: Article
    • Author: Miranda Brownlee
    • Category: Tax
Results 21 - 31 of 31
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