2014 Newsletters


Release Date


Technical Updates and Newsletters


1 January 2014 Newsletter No. 1 (Lodgment due date for new SMSFs) Returns must be lodged on time to avoid penalties.
2 February 2014 Newsletter No. 2 (Limited Recourse Borrowing Arrangements and Land Development) Care must be taken with LRBAs and land development.
6 March 2014 Newsletter No. 3 (Understanding the active member test) Making contributions while overseas may be costly.
3 April 2014 Newsletter No. 4 (New Powers to the ATO) New penalties will become available to the ATO in July 2014.
23 April 2014 Newsletter No. 5 (Division 293 Tax) The additional tax on high wealth individuals
23 May 2014 Newsletter No. 6 (Data & Payment Standards) The deadline to accept electronic employer contributions
1 July 2014 Newsletter No. 7 (The ATO’s new penalty powers in detail) What you can be penalised for and how much it will cost you.
1 August 2014 Newsletter No. 8 (Trustee Minutes) When you should write them and what should be included.
19 September 2014 Newsletter No. 9 (Milestone ages in superannuation) The ages you should be aware of to maximise your superannuation benefits.
1 October 2014 Newsletter No. 10 (What happens to a two-member fund if one member dies?) The things you should consider if your SMSF were to lose a trustee.
2 November 2014 Newsletter No. 11 (Changes to eligibility assessment for the Age Pension and Commonwealth Seniors Health Card) The changes which might affect your eligibility for the Age pension or Seniors Health Card from 1 January 2015.
9 December 2014 Newsletter No. 12 (Binding Death Benefit Nominations – to have or not to have?) A BDBN can help prevent family disputes over your SMSF but they can have tax consequences as well.