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Written by practitioners for practitioners Taxation in Australia is continually ranked as Australia's leading tax journal.

Published 11 times per year, the 'blue journal', as it is affectionately known, is available exclusively to members.

From May 2019, it is available in an all-new digital format, with new tools and features to boost your productivity.

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This comprehensive publication features articles with a strong, practical approach to the latest tax issues and professional development.

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Articles from the current issue:

  • Estate planning and superannuation: current issues

    shopping_cart Add to cart 01 May 2021

    This article discusses the following: when to use reversionary pensions, and when not to; alternatives for when binding death benefit nominations are not the answer; how to correctly pass control of self-managed superannuation funds on death or incapacity — and how not to; and the importance of knowing your trust deeds.

  • Contributions: the latest and greatest

    shopping_cart Add to cart 01 May 2021

    With the substantial taxation concessions provided by superannuation, Australian taxpayers are highly incentivised to build up assets within this structure. However, there are a plethora of contribution rules and contribution caps that we need to be aware of. With the contribution limits being indexed in the 2021-22 financial year, and many superannuation benefits being impacted by COVID-19 valuations at 30 June 2020, it is important that we are aware of the contribution strategies to be implemented prior to 30 June 2021 and into the new financial year to ensure that clients’ positions are optimised.

  • Pensions, SMSFs and the transfer balance cap

    shopping_cart Add to cart 01 May 2021

    This article explores the implications of the indexation of the general transfer balance cap on 1 July 2021 for members commencing or receiving a retirement phase income stream from their self-managed superannuation fund. In particular, it analyses how the indexation of the general transfer balance cap impacts the calculation of a member’s personal transfer balance cap, as well as strategies to maximise the amount that can be transferred to tax-effective retirement phase income streams.

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