Be earnest with franking

Article Abstract:

Self-managed Superannuation Funds (SMSFs) receiving franked dividend must include an extra amount, called the imputation credit, in its assessable income. If self-managed superannuation funds is to be entitled to use tax credits it needs to satisfy the franking credit trading rules as the small shareholder exemption available to individuals who receive franking credits that do not exceed 5000 dollars does not apply to superannuation funds including SMSFs.

author: Smith, Barbara (American fashion model)
Taxes, Capital funds & cash flow, Dividends, Dividend Policy, Taxation, Valuation, Company dividends

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

Splitting headaches

Article Abstract:

The issue of dividing super fund contributions between spouses under Australian government's new proposal is examined.

author: Smith, Barbara (American fashion model)
Personnel administration, Compensation and benefits, Married people

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

When DIY loses its shine

Article Abstract:

The drawbacks of self-managed superannuation fund are discussed and measures to overcome these problems are suggested.

author: Smith, Barbara (American fashion model)
Methods

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


subjects list: Australia, Pension funds, Management, Company business management
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.