Harper News

Entries for May 2014

How to wind up an SMSF

Last month, we compiled a guide on the questions you have to ask yourself before deciding to establish a self-managed superannuation fund (SMSF). But what if you already have one that you want to wind up?

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Beware: Aged-care accommodation to get more expensive after July 1, 2014

If you are planning to enter aged-care accommodation, it should be done sooner rather than later. Aged care is likely to get a lot more expensive from July 1, 2014 when means testing for the government accommodation supplement will be based on income and assets of the recipient as opposed to just income-testing alone.

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Tax and marriage: Tips on nuptial know-how

Every couple’s “big day” will of course be marked more by flying champagne corks and numerous speeches of questionable quality, instead of the tax implications that go along with swapping rings. Having a general understanding of what it means to be a “spouse” under tax law can change the approach taken to certain financial arrangements, clarify potential pitfalls and allow clearer planning.

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Recent changes to Paid Parental Leave, Family Tax Benefit and other entitlements

The recent passage of the Social Services and Other Legislation Amendment Bill has given rise to changes across a range of entitlements. Due to the delayed passage of the bill however, several amendments will take effect from a later date than initially proposed. We run through the various changes below and what they mean for you.

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