Industry hot topics

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FASEA and the Adviser Professional Standards

This article summaries the most recent Adviser Professional Standards set by the Financial Adviser Standards and Ethics Authority (FASEA). 

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Little black book

Access technical information and expertise in the one place, without having to search the web for industry facts and figures.

SMSF recent case law developments

Read the commissioners approach on disregarding or reallocating remedial super guarantee contributions.

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Super contribution options in 2019-20

After the Federal election result on 18 May 2019, it is timely then to take stock of the current state of superannuation contribution options for clients now that the changes proposed by the Australian Labor Party are off the agenda.

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Anti-detriment benefit phase out

As part of the 2017 super reforms the law was amended to completely remove the payment of the anti-detriment benefit from 1 July 2019. Although the anti-detriment benefit is being phased out, it remains available in some circumstances.

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Big Black Book 2020/21

The most comprehensive reference guide for financial advisers, available now.

Technical news and resources

Latest news

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Economic & fiscal update - Early super access extended

On 23 July 2020, the Government  released an Economic and Fiscal Update to address the effects of COVID-19 on the Australian economy and provide revised estimates for the budget position for 2019/20 and 2020/21.

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Year end strategies

Technical tips for financial services professionals to help with some of the key year-end planning matters that may need to be considered for clients
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Updated Division 7A Calculator and decision tool

The ATO has updated its Division 7A calculator and decision tool for the 2019-20 financial year
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CRT Alert 040/2019 - Final low income super contribution determinations have issued

The ATO have issued a CRT alert regarding low income super contributions (LISC).
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Compensation received by super funds from financial instituions and insurance providers

The ATO has published a fact sheet outlining the super (eg contribution), income tax and goods and services tax (GST) consequences for super funds receiving compensation payments from financial institutions and insurance providers.
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Cuts to deeming rates

On 14 July 2019 the Minister for Families and Social Services Senator Anne Ruston announced cuts to the Centrelink deeming rates.
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Bill to increase SMSF members

A bill has been tabled in Parliament to increase the maximum number of members permitted within a self managed superannuation fund (SMSF) from four to six.
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Federal Budget 2018: what it means for financial services professionals

The Federal Treasurer, the Hon. Scott Morrison MP, delivered his third Federal Budget on 8 May 2018.
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Adviser guides

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Contribution cap companion

The Contribution Cap Companion is a comprehensive guide to super contributions..
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Insuring through super

This guide focuses on the tax and benefit access issues to provide key principles or 'rules of thumb' for insurance arrangements.
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Superannuation death benefits

This chart is a visual tool for advisers regarding the payment and tax treatment of superannuation death benefits.
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FASEA issues drafts of Adviser Professional Standards

On Friday 16 November 2018, the Financial Adviser Standards and Ethics Authority (FASEA) began to release the much-anticipated final draft standards to give effect to the new Adviser Professional Standards Framework.
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Adviser education pathways and Code of Ethics

Legislation was passed by Parliament on 09 February 2017 that aims to raise the education, training and ethical standards of financial advisers who provide personal advice to retail clients.
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The CGT sting in the tail when leasing out a room

More and more Australians are considering the opportunity of leasing part of their homes to supplement their income. The ‘share economy’ presents easy and flexible access to the short-term rental market through simple-to-use apps such as Airbnb.
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Franking matters... but less than before

Recently the leader of the Labor party announced a proposal to reverse the Howard-era policy of refunds for excess franking credits. It came as quite a surprise to the market, which moved to discount stocks that carry a premium for franking credits versus those that don’t.
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Technical roundup

Monthly technical roundup Link

August 2020

The August technical roundup will give you an update on Coronavirus response packages, and a measure relating to superannuation choice.
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July 2020

The July technical roundup will give you an update on reforms and announcements for the month of July 2020.
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June 2020

The June technical roundup will give you an update on reforms and announcements from the beginning of February through to the end of June 2020.
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February 2020

Several exposure drafts were released towards the end of January as part of the Government’s commitment to implement the Hayne recommendations following the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry (Royal Commission).
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December 2019

Several Bills have been introduced to Parliament in the last month, including provisions in response to recommendations from the Hayne Royal Commission.
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November 2019

A number of Acts were assented to and several Bills have been introduced to Parliament in the last month, including provisions to improve the taxation of testamentary trusts as announced in the 2018 Federal Budget.
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October 2019

A number of Bills have received Royal Assent and more have been introduced to Parliament in the last month, including the provisions to implement the first home loan deposit scheme announced in the 2019 Federal Budget.
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August 2019

The Australian Tax Office (ATO) has published information on the LRBA safe harbor interest rate, how it will handle inactive low-balance super accounts and guidance fact sheets on the super and GST implications of a super fund receiving compensation payments from financial institutions and insurance providers.
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July 2019

A number of Bills have received Royal Assent and more have been introduced to Parliament in the last month, including the provisions to implement the first home loan deposit scheme announced in the 2019 Federal Budget.
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June 2019

Over the past month, the Australian Tax Office (ATO) has issued a practical compliance guideline that outlines the safe harbour approach and what factors are considered when extending the two-year period for the disposal of a dwelling acquired from a deceased estate.
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Fast facts

Fast Facts provide you with bite-size technical information when you need answers fast.

These short, sharp resources cover specifically targeted issues to help you with financial planning related topics, such as superannuation, tax and social security.

Social security & Aged care

Article Link
Social security treatment of complying pension transfers View article
Special Disability Trusts View article
Pension loans scheme View article
Indexation of Social Security benefits and Aged Care fees View article


Article Link
Anti-detriment payment upon death View article
Claiming a tax deduction for personal super contributions View article
Contribution considerations when approaching age 65 View article
De facto couples access to federal family law regime View article
Impact of service period on insurance in super View article
Meaning of child for super and tax purposes View article
Meaning of dependant for super and tax purposes View article
Meaning of spouse for super and tax purposes View article
Reportable Employer Superannuation Contributions View article
Super contribution acceptance rules View article
Super death benefits nominations View article
Transition to retirement pensions View article

Taxation & investment

Article Link
An overview of the main residence CGT exemption View article
Partial main residence CGT exemption View article
Main residence CGT exemption - dwellings acquired from deceased estates View article
Employment termination payments View article
Private Ancillary Funds View article

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