FirstTech Podcast

Craig Day and Linda Bruce discuss whether the tax law allows the tax-free uplift to apply to a rollover super benefit. CPD points are available - please complete the quiz available on the podcast page of the FirstTech website available via FirstNet Adviser Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Linda Bruce and Tim Sanderson discuss the tax implications of a non-tax resident receiving a super death benefit. CPD points are available - please complete the quiz available on the podcast page of the FirstTech website available via FirstNet Adviser Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Tim Sanderson and Peter Wheatland discuss whether an enduring power of attorney can become trustee/director when a SMSF member loses capacity. CPD points are available - please complete the quiz available on the podcast page of the FirstTech website available via FirstNet Adviser. Hosted on Acast. See acast.com/privacy for more information.

Craig Day, with special guests Peter Burgess and David Busoli discuss a range of practical issues with using SuperStream for SMSF rollovers. Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Linda Bruce and Kim Guest discuss a variety of activities and whether they qualify as gainful employment. Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Kim Guest and Linda Bruce discuss the Centrelink and estate planning considerations when adding or removing a reversionary beneficiary without a pension refresh. Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Julie Fox, Kim Guest and Peter Wheatland discuss the latest technical news. Hosted on Acast. See acast.com/privacy for more information.

Craig Day, Alex Denham and Tim Sanderson discuss a range of legal and practical issues that a SMSF trustee needs to consider before acquiring shares in a private company. Hosted on Acast. See acast.com/privacy for more information.

Craig Day and Clinton Jackson discuss the recent High Court decision in Hill v Zuda Pty Ltd, which determined whether a binding death benefit nomination for an SMSF can last indefinitely. Hosted on Acast. See acast.com/privacy for more information.

In this podcast we discuss the impact on the surviving partner's Age Pension when a member of a couple dies. Hosted on Acast. See acast.com/privacy for more information.

In this podcast we discuss the opportunity to implement recontribution strategies due to the removal of the work test from 1 July 2022, including issues that need to be considered when implementing this strategy for someone who has already retired. Hosted on Acast. See acast.com/privacy for more information.

In this podcast we discuss the taxation and Centrelink treatment of a deceased estate. Hosted on Acast. See acast.com/privacy for more information.

Craig Day and Linda Bruce discuss the small business 15-year exemption, and the importance of ensuring it is in connection with retirement. If not planned properly, the disposer may need to pay additional capital gains tax and miss a significant opportunity to maximise superannuation contributions. Hosted on Acast. See acast.com/privacy for more information.

Craig Day and Tim Sanderson discuss the SMSF central management and control test including tips, traps and strategies. Hosted on Acast. See acast.com/privacy for more information.

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. Hosted on Acast. See acast.com/privacy for more information.

This podcast discusses contribution reserving strategies for SMSF members, and the potential for some members to utilise the increase in the contribution caps from 1 July 2021, in the current financial year. Hosted on Acast. See acast.com/privacy for more information.

Craig Day and Linda Bruce discuss the transfer balance cap implications of a spouse receiving a death benefit as a retirement phase income stream. Hosted on Acast. See acast.com/privacy for more information.

Craig Day and Linda Bruce discuss the taxation implications of transferring foreign superannuation savings to Australia. Hosted on Acast. See acast.com/privacy for more information.

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 answer the most frequently asked questions FirstTech receive and highlight current areas of uncertainty. Hosted on Acast. See acast.com/privacy for more information.

In this podcast, we discuss a range of tips and traps when accessing superannuation due to permanent incapacity. Hosted on Acast. See acast.com/privacy for more information.

Testamentary trusts are a commonly used estate planning tool. In this podcast, we discuss a range of tax related issues surrounding testamentary trusts including: Tax concessions for minor beneficiaries Streaming trust income Taxation of super death benefits  Hosted on Acast. See acast.com/privacy for more information.

Clients who are considering retiring will often have outstanding annual and/or long service leave. In many cases, they will have a choice between receiving these payments as a lump sum or taking accrued leave prior to terminating employment. Hosted on Acast. See acast.com/privacy for more information.

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 account. Hosted on Acast. See acast.com/privacy for more information.

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/privacy for more information.

Recent bushfires have seen many people put in a difficult financial position. In some cases they may consider accessing super under the severe financial hardship condition of release however they need to meet specific eligibility criteria. Hosted on Acast. See acast.com/privacy for more information.