Harper News

Entries for December 2012

SMSFs and Small APRA funds (SAFs)

The value of a member's benefit in an SMSF and SAF typically consists of the member's account balance plus their share of any reserves. There are a range of potential matters that should be considere...

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Accumulation superannuation funds and defined benefit funds

In an accumulation fund (which is what many Australians belong to), the value of your benefit depends on: how much money your employer contributes how much extra you contribute how mu...

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Superannuation and relationship breakdown

Gone are the times of matrimonial longevity. Instances of relationship breakdowns are far from uncommon, with the Australian Bureau of Statistics indicating that as many as one in three marriages end ...

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Key tax and superannuation changes in 2013

With the year end approaching, we run through tax and superannuation changes you can expect from January 1, 2013 January 1,2013 The Dad and Partner pay will be available to eligible working father...

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Why you need to think about estate planning

They say there are two things that are certain in life — taxes and death. Daunting as the latter may be, it is vital to devise an estate plan. All it takes is good advice, advanced planning and ...

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