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	<title>Integra Partners &#187; blog</title>
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		<title>Trustees Duty to Consider Insurance Cover in SMSF Investment Strategy</title>
		<link>http://www.integrapartners.com.au/trustees-duty-to-consider-insurance-cover-in-smsf-investment-strategy/</link>
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		<pubDate>Fri, 24 Jan 2014 04:59:47 +0000</pubDate>
		<dc:creator>alan</dc:creator>
				<category><![CDATA[Latest News]]></category>
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		<description><![CDATA[Following an amendment to the superannuation regulations, SMSF trustees must from the 2012/13 year onwards, give consideration to whether the SMSF should hold insurance cover for the members. The new regulation means that trustees, who are also normally the members, must now consider insurance in order to discharge their obligations under the SIS Act. For newly [...]]]></description>
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		<title>Division 293 Tax</title>
		<link>http://www.integrapartners.com.au/update-to-division-293-tax/</link>
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		<pubDate>Thu, 23 Jan 2014 01:36:09 +0000</pubDate>
		<dc:creator>alan</dc:creator>
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		<description><![CDATA[We advise that the government has introduced an additional layer of contributions tax of 15% on concessional contributions of individuals who are high income earners. The tax was proposed in the 2012 budget. The new Division 293 tax will apply to individuals whose level of income exceeds $300,000 in any financial year. Division 293 tax [...]]]></description>
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