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Despite some exemptions to Labor’s original reformation plans for excess dividend imputation credits, modelling shows SMSF trustees will be disincentivised to save for their own retirement should the proposals become policy.
Pensioners will now be exempt from Labor’s plans to end cash refunds for excess dividend imputation credits, as will SMSFs with at least one pensioner or allowance recipient before 28 March this year.
Read the full article on SMSF Adviser.