Summary: Can a SMSF claim back GST? Will the new Commonwealth Seniors Health Card be grandfathered? Rolling over super and starting a new pension. What are the tax implications for beneficiaries on winding up a super fund? Can the bring forward rule be used after turning 65?
Key take-out: An SMSF may be able to register for and claim GST credits if they do not exceed the financial acquisitions threshold test.
Key beneficiaries: SMSF trustees and superannuation accountholders. Category: Superannuation.