This paper addresses what has recently changed and what you need to consider when structuring for and trying to access the concessions, including that:
- rollovers to superannuation are now available after the 2-year rollover concession
- your spouse is not usually your affiliate - but for some purposes is (this is relevant to the active asset and other threshold tests)
- you cannot carry on a business as a partner and so be a small business entity, but you may pass the $6 million test
- the rules dealing with liabilities relating to assets have been fixed.