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

  1. 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...

  2. Why 2023 was a year of living taxingly

    In the first of a two-part series, Robyn Jacobson looks at some of the sweeping changes and landmark decisions. The end of another working year provides an opportunity to relax over the festive break, reflect on the events of the year and regroup ahead...

  3. $3m super tax to ‘disrupt’ small business and farmers, warns SMSFA

    broader community,” he said. The SMSF Association warned that this problem is only likely to worsen over time, as unrealised capital gains accrue while tax payments from previous years diminish liquidity. “While affected members will have the option of...

  4. IFPA calls for sweeping changes to Division 296 tax

    that Division 296 should not be legislated in its current form. The IFPA has urged the government to remove unrealised capital gains from the calculation of earnings and use actual taxable income and earnings as a measure of earnings. IFPA head of...

  5. CA ANZ proposes simpler solutions to $3m super tax

    The government should consider simpler and more effective solutions to the current policy proposal for the $3 million super tax, says CA ANZ. CA ANZ has outlined that while it remains opposed to imposing an additional tax on earnings for member...

  6. 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...

  7. 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...

  8. $3m super tax likely to progress ‘warts and all’, IPA warns

    The submission also reiterated many of the concerns previously raised by the associations that the policy will tax unrealised capital gains which is inconsistent with Australia’s tax regime. “Our modelling indicates that it would be difficult to predict...

  9. The curious case of Mrs Bowerman

    A recent AAT decision has examined the threshold test in the Myer Principle and how it relates to the acquisition of a private residence acquired for a ‘profit-making purpose’. In a recent decision by the Administrative Appeals Tribunal (the Tribunal),...

  10. $3m super tax ‘will be devastating to farmers’

    found the effect of the tax would be as unpredictable as farming itself. “Our own modelling shows that by taxing unrealised capital gains, a member’s tax liability could vary dramatically from one year to the next making liquidity management extremely...

  11. Government’s super tax reforms ‘modestly’ reduce tax concessions: Assistant Treasurer

    with excessively large superannuation balances and the solution, which is currently before parliament that taxes unrealised capital gains, is not the answer.” Super concessions to exceed age pension On Tuesday, Minister Jones said the cost of...

Results 21 - 31 of 31
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