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Shifting revenue-raising from the states to the federal government in the wake of Queensland’s misstep on land tax.
Stage 3 tax cuts have been confirmed in the federal budget. From 1 July 2024 there are scheduled to only be three personal income tax rates – 19%, 30% and 45%.
To be compliant, your SMSF assets must be acquired for the sole purpose of providing retirement benefits to members, or to their dependents if a member dies before retirement.