December Newsletter Published 10.12.2021

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December 2021 Issue Covered

Have you obtained your Director ID? Make sure you do.

  • Background
  • Who needs to apply?
  • When do you need to apply?
  • How do you apply?
  • Penalties
  • Take-home messages
  • Where there’s a will, there’s often a dispute
    – Casting doubt on the deceased’s capacity
    – Family provision claims
  • Superannuation budget measures one step closer
    – Repealing the work test for individuals aged 67 to 74
    – Reducing the eligibility age for downsizer contributions to 60
    – Providing SMSFs choice to calculate exempt current pension income
    – Removing the $450 per month minimum SG threshold
    – Increasing the first home super saver scheme (FHSSS) releasable amount to $50,000
  • ATO’s ABN cancellation program continues
    – ABN cancellation scenarios

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