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	<title>TheDunnThing</title>
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	<link>http://thedunnthing.com</link>
	<description>SMSF Dunn RIght</description>
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		<item>
		<title>Certainty on tax exemption with super death benefits</title>
		<link>http://thedunnthing.com/2013/06/07/certainty-on-tax-exemption-with-super-death-benefits/</link>
		<comments>http://thedunnthing.com/2013/06/07/certainty-on-tax-exemption-with-super-death-benefits/#comments</comments>
		<pubDate>Thu, 06 Jun 2013 14:07:32 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Pensions]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Compliance]]></category>
		<category><![CDATA[pension tax exemption]]></category>
		<category><![CDATA[self managed super fund]]></category>
		<category><![CDATA[smsf]]></category>
		<category><![CDATA[smsf pension]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5228</guid>
		<description><![CDATA[The previous announcement by Government to provide tax certainty for deceased estates had been widely applauded by the super industry.  The MYEFO announcement remedied the Commissioner&#8217;s views contained within controversial draft Tax Ruling TR 2011/D3 that stated a pension would cease at the member&#8217;s death unless automatically reverting to a tax dependant beneficiary.  These measures &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/06/07/certainty-on-tax-exemption-with-super-death-benefits/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/06/07/certainty-on-tax-exemption-with-super-death-benefits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Changes to the 2013 SMSF Annual Return</title>
		<link>http://thedunnthing.com/2013/06/04/changes-to-the-2013-smsf-annual-return/</link>
		<comments>http://thedunnthing.com/2013/06/04/changes-to-the-2013-smsf-annual-return/#comments</comments>
		<pubDate>Mon, 03 Jun 2013 14:24:10 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[ATO]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Compliance]]></category>
		<category><![CDATA[Trustee education]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>
		<category><![CDATA[smsf annual return]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5190</guid>
		<description><![CDATA[The Australian Taxation Office (ATO) has recently announced some changes to the 2013 SMSF Annual Return.  Much of this updated information is targeted to gain a better understanding of some of the higher risk areas around regulation of SMSFs including: methodology of exempt current pension income calculations deductible and non-deductible expenses, which outline a more &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/06/04/changes-to-the-2013-smsf-annual-return/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/06/04/changes-to-the-2013-smsf-annual-return/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Green light for SMSFs to continue with off-market transfers</title>
		<link>http://thedunnthing.com/2013/05/30/green-light-on-off-market-transfers-to-continue-for-smsfs/</link>
		<comments>http://thedunnthing.com/2013/05/30/green-light-on-off-market-transfers-to-continue-for-smsfs/#comments</comments>
		<pubDate>Thu, 30 May 2013 12:28:06 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[Contributions]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Strategy]]></category>
		<category><![CDATA[Trustee education]]></category>
		<category><![CDATA[off market share transfers]]></category>
		<category><![CDATA[related party acquisitions]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5172</guid>
		<description><![CDATA[In what can only be viewed as a &#8220;big win&#8221; for the self-managed super fund industry, the Government has decided not to proceed with the new related party acquisition and disposal rules from 1 July 2013.  Momentum had been building from within the industry for trustees and professionals to apply pressure on their local MPs &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/30/green-light-on-off-market-transfers-to-continue-for-smsfs/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/30/green-light-on-off-market-transfers-to-continue-for-smsfs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Decline in SMSF growth?  I don&#8217;t think so&#8230;</title>
		<link>http://thedunnthing.com/2013/05/29/decline-in-smsf-growth-i-dont-think-so/</link>
		<comments>http://thedunnthing.com/2013/05/29/decline-in-smsf-growth-i-dont-think-so/#comments</comments>
		<pubDate>Wed, 29 May 2013 02:17:09 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[ATO]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Compliance]]></category>
		<category><![CDATA[Statistics]]></category>
		<category><![CDATA[ato smsf statistics]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>
		<category><![CDATA[smsf statistics]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5128</guid>
		<description><![CDATA[It has been interesting reading over the past couple of days about the headline of the ATO March 2013 statistics focusing on a sharp decline in new establishments rather than the milestone of more than 500,000 SMSFs now in operation in Australia. Whilst opportunistic to report on newly released statistics, there is a traditional time-lag &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/29/decline-in-smsf-growth-i-dont-think-so/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/29/decline-in-smsf-growth-i-dont-think-so/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>The new age of tiered contributions tax</title>
		<link>http://thedunnthing.com/2013/05/27/the-new-age-of-tiered-contributions-tax/</link>
		<comments>http://thedunnthing.com/2013/05/27/the-new-age-of-tiered-contributions-tax/#comments</comments>
		<pubDate>Mon, 27 May 2013 07:46:00 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Contributions]]></category>
		<category><![CDATA[Federal Budget]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[contributions]]></category>
		<category><![CDATA[self managed super]]></category>
		<category><![CDATA[smsf]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5137</guid>
		<description><![CDATA[The superannuation tax concessions received by high income earners has been a bug-bear of the current Government, challenged by falling budget revenues and trying to even the balance of tax concessions across individuals of varying levels of income.  Last year&#8217;s Federal Budget claimed by many as a &#8216;robin hood&#8217; budget, saw the introduction of a &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/27/the-new-age-of-tiered-contributions-tax/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/27/the-new-age-of-tiered-contributions-tax/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Are you managing the risks with SMSF borrowing arrangements?</title>
		<link>http://thedunnthing.com/2013/05/16/are-you-managing-the-risks-with-smsf-borrowing-arrangements/</link>
		<comments>http://thedunnthing.com/2013/05/16/are-you-managing-the-risks-with-smsf-borrowing-arrangements/#comments</comments>
		<pubDate>Thu, 16 May 2013 00:33:13 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Limited Recourse Borrowing Arrangements]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[Trustee education]]></category>
		<category><![CDATA[limited recourse borrowing]]></category>
		<category><![CDATA[LRBA]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>
		<category><![CDATA[smsf borrwing]]></category>
		<category><![CDATA[SMSF loan]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5056</guid>
		<description><![CDATA[The ability to borrow to acquire property within a SMSF using a Limited Recourse Borrowing Arrangement (&#8220;LRBA&#8221;) is experiencing exponential growth. This property acquisition strategy has been embraced not just simply by &#8220;Mum &#38; Dad&#8221; SMSFs but is becoming increasingly popular with business &#8220;partners&#8221;. The prospect of acquiring property from which to operate a business, &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/16/are-you-managing-the-risks-with-smsf-borrowing-arrangements/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/16/are-you-managing-the-risks-with-smsf-borrowing-arrangements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>No news is good news for super in this year&#8217;s Federal Budget</title>
		<link>http://thedunnthing.com/2013/05/15/no-news-is-good-news-for-super-in-this-years-federal-budget/</link>
		<comments>http://thedunnthing.com/2013/05/15/no-news-is-good-news-for-super-in-this-years-federal-budget/#comments</comments>
		<pubDate>Tue, 14 May 2013 14:16:49 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Federal Budget]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[Trustee education]]></category>
		<category><![CDATA[federal budget]]></category>
		<category><![CDATA[self managed super]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5062</guid>
		<description><![CDATA[There were many people waiting with bated breath for this year&#8217;s Federal Budget to see if the Labor Government had any further &#8216;superannuation tricks&#8217; up their sleeve to address what seemed an ever-growing budget deficit.  After announcing a range of reforms on 5 April 2013 to appease much of the constant rumours of an attack &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/15/no-news-is-good-news-for-super-in-this-years-federal-budget/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/15/no-news-is-good-news-for-super-in-this-years-federal-budget/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Increased concessional contribution cap to commence from 1 July 2013</title>
		<link>http://thedunnthing.com/2013/05/08/increased-concessional-contribution-cap-to-commence-from-1-july-2013/</link>
		<comments>http://thedunnthing.com/2013/05/08/increased-concessional-contribution-cap-to-commence-from-1-july-2013/#comments</comments>
		<pubDate>Tue, 07 May 2013 22:30:44 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Contributions]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Compliance]]></category>
		<category><![CDATA[Trustee education]]></category>
		<category><![CDATA[concessional contribution caps]]></category>
		<category><![CDATA[concessional contributions]]></category>
		<category><![CDATA[federal budget]]></category>
		<category><![CDATA[self managed super fund]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5037</guid>
		<description><![CDATA[The Government has moved quickly on their 5 April 2013 announcements to increase the concessional contribution (CC) cap, with Treasury releasing of an exposure draft (for industry consultation) which outlines details proposed increases from 1 July 2013. The increase in the CC cap is to be phased in, with an: increase to $35,000 from 1 &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/08/increased-concessional-contribution-cap-to-commence-from-1-july-2013/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/08/increased-concessional-contribution-cap-to-commence-from-1-july-2013/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>ATO releases publication on SMSF pensions</title>
		<link>http://thedunnthing.com/2013/05/06/ato-releases-publication-on-smsf-pensions/</link>
		<comments>http://thedunnthing.com/2013/05/06/ato-releases-publication-on-smsf-pensions/#comments</comments>
		<pubDate>Mon, 06 May 2013 13:01:29 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[ATO]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[SMSF Compliance]]></category>
		<category><![CDATA[Trustee education]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5026</guid>
		<description><![CDATA[With the growing number of SMSF members moving towards retirement, there is a growing focus on benefit payments from superannuation.  Within the SMSF environment, the ATO has taken an increased interest in this area from a compliance perspective, with guidance focusing on when pensions commence and cease, along with key issues around funds claiming tax &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/06/ato-releases-publication-on-smsf-pensions/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/06/ato-releases-publication-on-smsf-pensions/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>What impact will SMSF licensing have on an accountant&#8217;s business model?</title>
		<link>http://thedunnthing.com/2013/05/06/what-impact-will-smsf-licensing-have-on-an-accountants-business-model/</link>
		<comments>http://thedunnthing.com/2013/05/06/what-impact-will-smsf-licensing-have-on-an-accountants-business-model/#comments</comments>
		<pubDate>Mon, 06 May 2013 04:33:12 +0000</pubDate>
		<dc:creator>thedunnthing</dc:creator>
				<category><![CDATA[Licensing]]></category>
		<category><![CDATA[Professionals]]></category>
		<category><![CDATA[SMSF]]></category>
		<category><![CDATA[Webinars]]></category>
		<category><![CDATA[self managed super funds]]></category>
		<category><![CDATA[smsf]]></category>
		<category><![CDATA[smsf advice]]></category>
		<category><![CDATA[smsf licensing]]></category>

		<guid isPermaLink="false">http://thedunnthing.com/?p=5013</guid>
		<description><![CDATA[There are a range issues for accountants to consider as they look to move into licensing to advise their SMSF clients.  Whilst some may retain a &#8216;status quo&#8217; until the removal of the removal of the accountant&#8217;s exemption from 1 July 2016, many are doing the training and education now, along with the necessary planning &#8230; <span class="more-link"><a href="http://thedunnthing.com/2013/05/06/what-impact-will-smsf-licensing-have-on-an-accountants-business-model/">Continue reading &#187;</a></span>]]></description>
		<wfw:commentRss>http://thedunnthing.com/2013/05/06/what-impact-will-smsf-licensing-have-on-an-accountants-business-model/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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