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Building Better Business – September 2024

This month’s edition of our client newsletter includes an article on who is a spouse under the tax laws and why it matters. Whether you have a spouse or not can impact your individual tax assessment as your spouse’s income can impact your eligibility for certain tax rebates and offsets. Although it may sound simple enough, we also address some commonly asked questions that get asked about spousal relationships. 
 
This is followed by an item about share market volatility and how to not let the ups and downs of financial markets get you off course with your superannuation investment strategy. The key takeaway is to stay patient, adhere to the fundamental principles of diversification and asset allocation, and as always, don’t hesitate to seek advice if you need it.

Our next article highlights why you should take care if you sell your home after leaving Australia. It’s important to get the timing right to avoid any unnecessary and unwanted liabilities down the track.

There is also an article about separation and divorce and the capital gains tax (CGT) consequences and relief that may be available. Fortunately, some of the impact of divorce or separation can be alleviated by making sure that the CGT rollover relief is used most effectively – because like death, divorce affords certain tax planning opportunities.
 
When setting up a self-managed superannuation fund (SMSF), a question that often gets asked is who can join the fund. Although the most common setup is you and your partner running the fund together, or just you if you’re single, other setups are possible, such as children joining your fund, as well as business partners who decide to set up an SMSF together.
 
Finally, we provide an item on “debt recycling” which is the flavour of the month among financial advisors (and some financial institutions too). We touch on what this strategy entails and the tax impacts of implementing such a strategy.

Happy reading.

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