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Our 2021 Advent Calendar.
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State and Federal COVID-19 support
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ATO flags focus areas for combating $33.5bn ‘tax gap’
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Business Resources - Grants, Assistance, Resources and more.
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Employee Christmas Parties and Gifts – Any FBT?
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FBT – Christmas Parties and Taxi Fares
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How the best firms are supporting the mental health of their employees
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Asian Economies (1960 - 2020)
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Making the festive season less taxing
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Why more Millennials are turning to SMSFs
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Company directors must register - all you need to know
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Hardship priority processing of tax refunds
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Business valuations: Tips, tricks and traps
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Government moves to scrap SG $450 threshold
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World's most productive countries
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Superannuation changes - Superannuation guarantee (SG)
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Unused Super Contributions
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Main residence exemption myths and misconceptions
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ATO extends COVID-19 relief for SMSFs
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Treasury consults on increase to charities financial reporting threshold
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Greenhouse gas emission by country since 1880
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ATO announces STP Phase 2 blanket deferral
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Reminder: super changes for the 2021 financial year
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Recontributions of COVID-19 early released super
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Working from home during a COVID-19 lockdown: Can you claim a tax deduction for rent?
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Lockdowns and mental health
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Unemployment rate falls to 12-year low
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ATO issues warning to first-time investors
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World's largest armies 1816 - 2020
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Extra 'super' step when hiring new employees
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Pitfalls and proposed changes in the use of R&D tax incentives
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Government expands SME loan scheme eligibility
Article archive
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Quarter 3 July - September 2021
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Quarter 2 April - June 2021
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Quarter 1 January - March 2021
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Quarter 4 October - December 2020
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Quarter 3 July - September 2020
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Quarter 2 April - June 2020
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Quarter 1 January - March 2020
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Quarter 4 October - December 2019
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Quarter 3 July - September 2019
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Quarter 2 April - June 2019
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Quarter 1 January - March 2019
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Quarter 4 October - December 2018
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Quarter 3 July - September 2018
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Quarter 2 April - June 2018
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Quarter 1 January - March 2018
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Quarter 4 October - December 2017
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Quarter 3 July - September 2017
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Quarter 2 April - June 2017
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Quarter 1 January - March 2017
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Quarter 4 October - December 2016
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Quarter 3 July - September 2016
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Quarter 2 April - June 2016
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Quarter 1 January - March 2016
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Quarter 4 October - December 2015
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Quarter 3 July - September 2015
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Quarter 2 April - June 2015
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Quarter 1 January - March 2015
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Quarter 4 October - December 2014
Quarter 2 of, 2015 archive
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SMSFs may be missing out on allowable deductions
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Change to Early Access Rules
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Capital Gains Tax – which year?
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Checklist for Employers Year-end
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Year-end Tax Planning – Small Business
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Year-end Tax Planning – Trusts
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Reminders and Tax Strategies for SMSFs pre-year end
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Year-end Tax Planning – Individuals
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Overtime Payments May Eliminate Claims for Unfair Dismissal
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Tips and traps for acquiring SMSF assets from related parties
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ACCC issues scam warning
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SME Dispute Resolution
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Land Tax – Victoria
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R&D incentives at risk
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ATO adds ‘hot issue’ to its SMSF target list
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Additional Super Contributions Not Appropriate for all
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Issues arising from an underpaid pension
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Salary and Superannuation after the death of an employee
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IPA calls for zero pc tax rate
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Australian Government - Budget 2015
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Budget 2015 - some professional opinions
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Looming end to SMSF Borrowings?
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ATO warns SMSFs on franking credits scheme
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Lump Sum Payments - Employer Reporting
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Small business tax cuts 'not enough', says IPA
Change to Early Access Rules

       

The federal government’s intends to ease the rules around early access to retirement savings as a result of terminal illness.

From 1 July 2015, individuals with two medical certificates confirming they had been diagnosed with less than two years to live can seek to access their superannuation benefits.

The current requirement is less than one year left to live.

The 12 month restriction is arbitrary and may prevent individuals with a terminal illness from readily accessing their superannuation when they need it.

 

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