Episode 100 - The relevance of TSB under the new Div 296 tax laws скачать в хорошем качестве

Episode 100 - The relevance of TSB under the new Div 296 tax laws

In this 100th edition of Feeling Smarter, Aaron Dunn and Tim Miller from Smarter SMSF continue to examine the impact of the proposed new Division 296 tax laws, focusing on the new changes to a member's Total Superannuation Balance (TSB) and how it impacts calculation of the new tax. This episode breaks down how the "termination value"—essentially the amount a member would receive if they closed their interest in the fund and how this differentiates from the current laws. They explore the impact of how TSB will be utilised by the government as a specific integrity measure for SMSFs that utilises this value at both the start and the end of the financial year.