In episode 37 of the Smarter SMSF podcast, Aaron explores the fantastic opportunities presented by the downsizer contribution rules than commence from 1 July 2018. Whilst the policy intent and explanatory memorandum appear to design the downsizer contribution rules for those who sell their house to 'downsizer', this in practice in not where the strategy considerations end - rather they simply start with the rules in Section 292.102 of the ITAA 1997 provide far wider scope for downsizer contributions that first thought, with opportunities extending to in-specie asset contributions and more.
Aaron discusses the key conditions of the downsizer rules, the requirements of the fund's deed to allow such contributions, and the strategic opportunities that these new measures present.
Episode 44 - The great pension squeeze
Episode 43 - How the SMSF sector continues to evolve
Episode 42 - why real change is important in the SMSF sector
Episode 41 - Our tech stack
Episode 40 - Changes to 2018 SMSF Annual Return
Episode 39 - Future of SMSF - insights into the sector today
Episode 38 - Class Benchmark Report - March 2018
Episode 36 - It's TBAR time...
Episode 35 - Superannuation and the Federal Budget 2018-19
Episode 34 - Labor's policy to remove imputation credit refunds
Episode 33 - Do pension SMSFs match their stereotype?
Episode 32 - My takeaways from the SMSF Association National Conference 2018
Episode 31 - Living your brand in a smarter way
Episode 30 - Why not all death benefit nominations are the same
Episode 29 - Documenting decisions in taking more than the minimum pension
Episode 28 - 8 things to focus on in 2018
Episode 27 - Impact of changes to partial commutations
Episode 26 - CGT Relief: Segregated method and adopting the proportionate approach
Episode 25 - Insights from the Class SMSF Benchmark Report - September 2017
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