Labor has foreshadowed significant amendments to a wide range of financial policies, and while the new PM has time to make up lost ground, Labor is favourite to win the next federal election.
Tag Archives | capital gains tax
For a pension fund with a tax rate of zero, it is better to receive an after-tax dividend of $100 than a company retaining after-tax capital of $70. Why aren’t company directors asked about this tax inefficiency?
The implications of the superannuation reforms did not end in 2017, and SMSF trustees should stocktake what they can do, especially focussing on the CGT and the unique definition of retirement for super.
Institutional investors have little interest in investing in residential property due to the low yields and favourable taxation concessions offered to owner occupiers and retail investors.
The 50% CGT discount has little justification during low inflation and it encourages capital gains over income. The preferable system is the indexation in effect prior to 1999, and it will help housing affordability.
Despite the confusing and technical nature of the CGT relief rules, it’s important for SMSF trustees and advisers to consider their implications as decisions need to be made prior to 1 July 2017.
The tax treatment of depreciation and capital gains from the sale of property are important parts of the economic return, so know what happens when a CGT event is triggered.
Residential property in Australia represents 65% of net household wealth, and is worth three times the superannuation pool. Depending on the outcome of the Federal election, the rules could change from 1 July 2017.
A look at some misconceptions around superannuation, negative gearing and capital gains tax and suggested ways to make our tax system fairer through better tax reform. It’s a debate we need to have.
In Australia, fund manager performance is most often assessed on pre-tax returns. But a low portfolio turnover can potentially provide better after-tax returns relative to a high turnover actively managed fund.
A question from one of our readers on whether the (delayed) Tax White Paper will result in changes to the dividend imputation and capital gains tax systems.
The actions of other investors in a managed fund can have a material impact on individuals in the fund. How much do you know about the realised and unrealised capital gains, franking credits or distributions of your fund?