Tax Smart Blog

On 28th Sep 2011 the High Court of Australia confirmed the Superannuation Guarantee Charge Act (SGCA) and the Superannuation Guarantee Administration Act (SCAA) are valid under Australia’s Constitution...  Read More

Recently the ATO issued a fact sheet on the superannuation guarantee to acknowledge the twentieth birthday of superannuation guarantee.   Read More

Non-Concessional Contributions   Read More

A self managed super fund (SMSF) is controlled and managed by the members of the fund.  As such, the members, as trustees, make all the decisions about how the fund is run, what investments it holds and the type of benefits it can pay.  The level of control and flexibility SMSFs allow are seen as some of their main advantages.   Read More