Resources

Strategy

Tax-Deferred Distributions: Strategy, Mechanics, and the Accumulation-to-Pension Advantage

Tax-deferred distributions arise when a fund's distributable cash income exceeds its net taxable income, a powerful lever for members still in accumulation phase looking to maximize after-tax returns.

Structure

Two SMSFs, One Company: joint ownership of a trading business

How an SMSF can co-own a business or property through a shared corporate structure, a little-known but powerful arrangement that opens doors to assets otherwise out of reach, and the compliance traps that catch trustees off guard.

COMPLIANCE

Transfer Balance Cap implications for reversionary beneficiaries

Understanding how the TBC applies when a pension reverts to a surviving spouse or dependant after a member's death, and why getting the timing wrong can have costly and irreversible consequences.

COMPLIANCE

SMSF Red Flags: What you need to know before you sign anything

A no-nonsense guide to spotting when SMSF advice is really a cleverly disguised sales pitch and what the ATO expects from you as a trustee.