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Brisbane Superannuation News – September 2022

Brisbane Superannuation News – September 2022

Welcome to our Superannuation news – September 2022.

This edition covers the following topics:

TBAR Lodgement Rule Changes Coming

From 1 July 2023, changes to the transfer balance account report (TBAR) lodgement rules will come into effect. From this date, all SMSFs will be required to report transfer balance account events on a quarterly basis.

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New downsizer age threshold coming

During the 2022 Federal election, the government announced that it would support a further reduction to the downsizer contribution eligibility age from 60 to 55 years.

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Valuation Requirements – Unlisted Assets Including Property

As a SMSF trustee, it is your responsibility to ensure that the assets are valued correctly. Sufficient appropriate audit evidence must be provided by SMSF trustees to verify the market valuation, including the method used for valuation and the data relied upon.

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This content is general commentary only and does not constitute advice. Before making any decision or taking any action in relation to the content, you should consult your professional advisor. To the maximum extent permitted by law, neither Pitcher Partners or its affiliated entities, nor any of our employees will be liable for any loss, damage, liability or claim whatsoever suffered or incurred arising directly or indirectly out of the use or reliance on the material contained in this content. Pitcher Partners is an association of independent firms. Pitcher Partners is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities. Liability limited by a scheme approved under professional standards legislation.

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