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In the last 30 years or so we have witnessed exponential growth of the SMSF sector both in terms of the number of funds and size of their super balances. Today, SMSFs make up over a quarter of close to $3 trillion Australian superannuation system. There are over a million people in SMSFs today and this number is likely to keep rising in the years ahead.  Also, their balances tend to get larger as the years roll by. 

The Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019 has now been passed.  This allows non-complying employers to self-correct any unpaid superannuation guarantee (SG) under a one-off SG Amnesty (the Amnesty).

If you are intending on purchasing a residential property via an existing discretionary trust in Victoria or NSW after the 1st March 2020 be warned that you may be up for additional duty if your Trust Deed does not specifically exclude any potential foreign beneficiaries.

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