FirstTech Podcast
Episodes
Six member SMSF
01 Sep 2021
Contributed by Lukas
Craig Day and Tim Sanderson discuss the pros and cons of the new rules that came into effect on 1 July 2021, allowing SMSFs to have six members. Hoste...
Contribution reserves and SMSFs
04 May 2021
Contributed by Lukas
This podcast discusses contribution reserving strategies for SMSF members, and the potential for some members to utilise the increase in the contribut...
Death benefit income streams and the transfer balance cap
29 Mar 2021
Contributed by Lukas
Craig Day and Linda Bruce discuss the transfer balance cap implications of a spouse receiving a death benefit as a retirement phase income stream. Hos...
Foreign super fund transfers
22 Feb 2021
Contributed by Lukas
Craig Day and Linda Bruce discuss the taxation implications of transferring foreign superannuation savings to Australia. Hosted on Acast. See acast.co...
Exploring the retirement condition of release
10 Dec 2020
Contributed by Lukas
In this podcast we explore the retirement condition of release in detail and provide examples of how it operates in a range of situations. We also ans...
Invalidity super issues
03 Nov 2020
Contributed by Lukas
In this podcast, we discuss a range of tips and traps when accessing superannuation due to permanent incapacity. Hosted on Acast. See acast.com/privac...
Testamentary trusts and tax issue
30 Sep 2020
Contributed by Lukas
Testamentary trusts are a commonly used estate planning tool. In this podcast, we discuss a range of tax related issues surrounding testamentary ...
Leave payments on retirement: Lump sums vs taking leave
30 Sep 2020
Contributed by Lukas
Clients who are considering retiring will often have outstanding annual and/or long service leave. In many cases, they will have a choice between...
Impact of negative returns of super tax components
01 Sep 2020
Contributed by Lukas
Negative investment returns can not only impact a client’s super balance, but also the tax components that make up the balance of an accumulation ac...
Sole purpose test
06 Aug 2020
Contributed by Lukas
Craig Day has an interesting discussion on various aspects of the sole purpose test with special guest - Peter Bobbin. Hosted on Acast. See acast.com/...
Accessing super under the financial hardship condition of release
04 Mar 2020
Contributed by Lukas
Recent bushfires have seen many people put in a difficult financial position. In some cases they may consider accessing super under the severe fi...
Total super balance - inclusion of LRBA amounts
03 Mar 2020
Contributed by Lukas
In this podcast we discuss a recent legislative change that includes the outstanding balance of an LRBA entered into on or after 1 July 2018 into the ...
Receiving Age Pension Overseas
05 Nov 2019
Contributed by Lukas
In this podcast we discuss the Centrelink rules that apply when living overseas and receiving the age pension including proportional portability and t...
Super Contribution Splitting
05 Nov 2019
Contributed by Lukas
In this podcast we discuss the strategy of splitting concessional contributions to a spouse. Splitting contributions allows clients to equalise supera...
Co-investment owners, partnerships and financial planning considerations
27 Sep 2019
Contributed by Lukas
In this podcast we discuss the implications of jointly holding passive investments such as investment properties or share portfolios, and the not comm...
Alternative Centrelink Assessment - Member of a Couple Enters Care
30 Aug 2019
Contributed by Lukas
In this podcast we discuss an alternative Centrelink assessment known as ‘living separately and apart’ that may apply when a member of a couple en...
Tax on Super Death Benefits Paid to Estate vs Beneficiary
30 Aug 2019
Contributed by Lukas
In this podcast we discuss the different financial outcomes that can arise depending on whether lump sum super death benefits are paid directly from t...
Expansion of Work Bonus to Self-Employed
30 Aug 2019
Contributed by Lukas
In this podcast we take an in-depth look at the expansion of the social security Work Bonus to self-employed clients from 1 July 2019 Hosted on A...
When I'm 64
30 Aug 2019
Contributed by Lukas
In this podcast we take an in-depth look at the superannuation, tax and social security rules that impact clients approaching age 65. Hosted on Acast....