by Ben Smith | Jan 21, 2019 | SMSF Specialists
What is it? It’s a lifetime limit on how much of your superannuation balance you can transfer from your accumulation account(s) to tax-free ‘retirement phase’ account(s) that allows you to receive pension income.. This limit is known as the ‘transfer balance cap’. The...
by Ben Smith | Jan 8, 2019 | Tax & Estate Planning
When considering transfers of primary production land, it is important to structure your affairs appropriately from the outset. Specifically, where discretionary trusts own the land or carry on a business on the land, planning is essential to minimise taxation and...
