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On this episode of The nestegg Podcast, host Maja Garaca Djurdjevic and three experts discuss the latest in equities, property investing and super.
" ["fulltext"]=> string(949) "Steve Waters, director of Right Property Group, chats about the subdued April price growth and how prices are predicted to move for the remainder of the year.
RMIT’s senior lecturer of finance, Dr Angel Zhong, talks about the Biden climate summit and impacts on the Australian sharemarket, as well as the possibility of a carbon border tax and what it means.
And lastly, tax and super guru Timothy Munro gives his thoughts on the overhaul of the superannuation performance test and the upcoming budget.
Have a question for our experts? Get in touch at [email protected] and you might get featured on the next episode.
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The Senate economics legislation committee has recommended that the six-member SMSF bill be passed, despite concerns from Labor that it may lead to “perverse outcomes” for SMSF members.
Write comment (0 Comments) " ["fulltext"]=> string(2444) "In early September, the government reintroduced its measure to increase the number of members allowed in an SMSF to six, when it introduced Treasury Laws Amendment (Self-Managed Superannuation Funds) Bill 2020 into the Senate.
On 3 September 2020, the Senate referred the bill to the economics legislation committee for inquiry and report by 4 November 2020.
While the committee acknowledged in the report there were differing views towards the bill, it stated that most submissions were supportive of the bill.
“Some submitters suggested that there is not a significant demand for increasing the maximum number of SMSF members in a fund and hence no need for the amendments to be made.
“While noting these views, the committee considers most objections to be more general in nature rather than significant concerns,” the report stated.
In its report, the committee noted that the SMSF sector has seen considerable growth since the 1990s and now represents approximately one-third of Australia’s total $2.76 trillion retirement funds.
“Recognising the obvious benefit to Australians, particularly families who number more than four members and manage their own superannuation, the committee sees efficiencies in the bill’s amendments,” the report said.
“As such, the committee is of the view that families should have the option to establish a single SMSF together if they wish to, thereby reducing administrative costs.”
The report noted concerns by Labor senators that the “legislation could bring about greater perverse outcomes for members of SMSFs through poor financial advice”.
The Labor senators recommended that the Senate oppose the bill and that the government consider adopting the reforms recommended by the Productivity Commission to create stronger safeguards on SMSF advice.
“More broadly, systemic reform is needed to ensure people have access to independent advice,” they said.
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["label"]=> string(14) "Embedded Video" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } } ["link"]=> string(90) "/retirement/self-managed-super-fund/senate-committee-gives-6-member-smsfs-bill-green-light" ["image"]=> string(52) "images/article-826x550/australian-coins-stack-ne.jpg" ["image_alt"]=> string(53) "Senate committee gives 6-member SMSF bill green light" } [1]=> object(stdClass)#5426 (56) { ["id"]=> string(5) "15910" ["title"]=> string(62) "SMSFs warned on quirks with personal guarantees, contributions" ["alias"]=> string(61) "smsfs-warned-on-quirks-with-personal-guarantees-contributions" ["introtext"]=> string(3146) "Given that COVID-19 could see increased instances of lenders calling upon personal guarantees for SMSF loans, an industry lawyer has outlined where a contribution might arise in these types of scenarios.
Given the economic circumstances and the impact of COVID-19, there may be situations with limited recourse borrowing arrangements where the bank or lender calls upon the guarantee where there are defaults on repayments, said DBA Lawyers special counsel Daniel Butler.
“You only need to think about a lot of the off-the-plan purchases that were previously made. I doubt many would have experienced much capital appreciation and there could be a few that have gone under water,” Mr Figot said.
In these situations, it is entirely possible that the lender may call upon the guarantee, he said.
Mr Figot reminded SMSF professionals that where the guarantor pays the lender, it is not deemed to be a contribution where the guarantor, under the right of subrogation, then stands in the shoes of the lender and pursues the SMSF on an arm’s-length basis.
“Therefore, if the SMSF is retaining the asset, the guarantor should attempt to recover the amount from the SMSF by forcing the asset to be sold, for example, taking the proceeds or taking over the asset,” he explained.
“But what happens where the lender has forced the sale of the asset?”
Mr Figot said this is probably the most common circumstance where the loan runs into difficulty.
“However, what if the lender forces the asset to be sold and takes the proceeds or just takes the asset, the guarantor pays the lender for the shortfall and guarantor doesn’t attempt to recover from the SMSF on an arm’s-length basis?” he said.
“The ATO actually says there is no contribution in that situation. They say that there is no contribution if the SMSF trustee has exercised a right to walk away from the arrangement and has lost the acquirable asset to the lender and has no further liability, but the lender still exercises a right to call on the guarantee for a shortfall after disposal of the original asset.”
He gave an example of an SMSF that used an LRBA to buy an asset that has since decreased in value. The asset is worth $800,000 but the loan is worth $1 million and the SMSF member provided a personal guarantee.
“Let’s say the bank pursues the SMSF for the $800,000 asset and the bank then pursues the member for $200,00 but the member doesn’t pursue the SMSF. [In this situation], this is not a deemed contribution,” he explained.
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["secure"]=> int(0) ["page_description"]=> string(7) "nestegg" ["page_rights"]=> NULL ["robots"]=> NULL ["access-view"]=> bool(true) } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["displayDate"]=> string(19) "2020-10-26 01:26:23" ["slug"]=> string(67) "15910:smsfs-warned-on-quirks-with-personal-guarantees-contributions" ["parent_slug"]=> string(14) "296:retirement" ["catslug"]=> string(27) "299:self-managed-super-fund" ["event"]=> object(stdClass)#5775 (3) { ["afterDisplayTitle"]=> string(0) "" ["beforeDisplayContent"]=> string(0) "" ["afterDisplayContent"]=> string(0) "" } ["text"]=> string(3146) "Given that COVID-19 could see increased instances of lenders calling upon personal guarantees for SMSF loans, an industry lawyer has outlined where a contribution might arise in these types of scenarios.
Given the economic circumstances and the impact of COVID-19, there may be situations with limited recourse borrowing arrangements where the bank or lender calls upon the guarantee where there are defaults on repayments, said DBA Lawyers special counsel Daniel Butler.
“You only need to think about a lot of the off-the-plan purchases that were previously made. I doubt many would have experienced much capital appreciation and there could be a few that have gone under water,” Mr Figot said.
In these situations, it is entirely possible that the lender may call upon the guarantee, he said.
Mr Figot reminded SMSF professionals that where the guarantor pays the lender, it is not deemed to be a contribution where the guarantor, under the right of subrogation, then stands in the shoes of the lender and pursues the SMSF on an arm’s-length basis.
“Therefore, if the SMSF is retaining the asset, the guarantor should attempt to recover the amount from the SMSF by forcing the asset to be sold, for example, taking the proceeds or taking over the asset,” he explained.
“But what happens where the lender has forced the sale of the asset?”
Mr Figot said this is probably the most common circumstance where the loan runs into difficulty.
“However, what if the lender forces the asset to be sold and takes the proceeds or just takes the asset, the guarantor pays the lender for the shortfall and guarantor doesn’t attempt to recover from the SMSF on an arm’s-length basis?” he said.
“The ATO actually says there is no contribution in that situation. They say that there is no contribution if the SMSF trustee has exercised a right to walk away from the arrangement and has lost the acquirable asset to the lender and has no further liability, but the lender still exercises a right to call on the guarantee for a shortfall after disposal of the original asset.”
He gave an example of an SMSF that used an LRBA to buy an asset that has since decreased in value. The asset is worth $800,000 but the loan is worth $1 million and the SMSF member provided a personal guarantee.
“Let’s say the bank pursues the SMSF for the $800,000 asset and the bank then pursues the member for $200,00 but the member doesn’t pursue the SMSF. [In this situation], this is not a deemed contribution,” he explained.
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Write comment (0 Comments) " ["fulltext"]=> string(7038) "Superannuation is an important financial investment that helps you ensure your retirement will be what you envision it to be. These days, more Australians are choosing to have more control over their retirement savings by joining or setting up self-managed super funds (SMSFs).
But SMSFs are not the only type of small super fund that is available on the market. To help you know your choices, we’ll provide you with a comparison of the two most popular self-managed super options, SMSF and SAF (small Australian Prudential Regulation Authority [APRA] funds).
What are the similarities of an SMSF and a SAF?
Before we discuss the differences between an SMSF and a SAF, let’s look at how these two super funds are similar.
An SMSF is a type of a private super fund which is established, managed and controlled by its members, who are also trustees of the fund. In comparison, a professionally managed fund, such as an industry or retail fund, manages your super on your behalf.
Similarly, a small APRA-regulated fund is also a type of superannuation fund. It fundamentally operates like an SMSF, offering its members greater freedom and flexibility compared with retail or industry super funds.
Since both SMSFs and SAFs are trusts, both funds need trustees. Both funds can have no more than four members. Trustees or members of both SMSFs and SAFs have a high level of control over their superannuation investment and assets.
There are plenty of reasons why both small super funds are popular among Australians. Many people are drawn in by the low operational costs, tax planning advantages, greater estate planning flexibility and transparency offered by these funds. To learn more about SMSFs and other various superannuation options, read here.
What are the differences between these small funds?
Regulatory difference
The main difference between SMSFs and SAFs is that they are overseen by different regulators. As their name indicates, small APRA funds are regulated by the prudential regulator. On the other hand, SMSFs are regulated by the Australian Taxation Office (ATO).
So, how does this regulatory difference impact you? Since they are regulated by different bodies, SMSF and SAF operate under a different set of rules. It also means they don’t benefit from the same regulatory oversight.
In case of investment fraud or theft, SAF members (unlike SMSF members) can raise their complaints to the Superannuation Complaints Tribunal (for complaints resolution) and the Superannuation Compensation Scheme (which compensates super funds for losses resulting from fraud or theft).
Additionally, SMSFs are outside the regulation of the Australian Financial Complaints Authority (AFCA), where disputes over issues such as who receives a death benefit can be resolved at no cost. This means that APRA-regulated funds can apply to the government for compensation and can get resolution for disputes and complaints without paying fees, while SMSFs cannot.
Trustee responsibility
In SMSFs, all members of the fund must be trustees (or directors of the corporate trustee). Therefore, all trustees must be members. This means that the members take on the responsibility of the trustee function (unless you are a single member fund or you are qualified for an exemption).
In a SAF, trustee responsibilities are undertaken by an APRA-licensed trustee called a professional trustee company. To be a professional trustee company, an organisation must obtain and retain a Registrable Super Entity Licence issued by APRA.
So, unlike in SMSFs, where members undertake all trustee responsibilities and are vulnerable to compliance breaches, a SAF has a professional trustee that takes on the full responsibility of running the fund, including all risk management, legislative responsibilities and administration tasks.
It’s important to note that professional trustee services come at a price, mostly due to the long and costly process to obtain and retain a licence.
When should you use a SAF instead of an SMSF?
An SMSF offers its trustees plenty of benefits. But there are some instances when a SAF can be more beneficial for you.
- Lesser responsibility, more time. A SAF is a good option for anyone that wants greater control of their super investments but without the burden of trustee responsibility. It also gives an opportunity to people who want to use a small super fund but don’t have enough time to manage an SMSF.
- Eligibility for people with intellectual disability. By having a professional trustee, not only does a SAF offer estate planning certainty, it also allows members access to opportunities that are generally unavailable with an SMSF. One example is families wanting to provide an income stream for a relative with an intellectual disability (who are ineligible to be a trustee within an SMSF). A SAF can also be appropriate for people who are worried about the potential for their diminished mental capacity later in life, or ageing members who can no longer perform their trustee responsibilities.
- Bankruptcy. In SMSFs, a person who is bankrupt cannot be a trustee and hence cannot be a member. Additionally, super laws indicate that a bankrupt individual’s legal personal representative can’t act as their trustee on their behalf. In a SAF, a bankrupt is qualified to be a SAF member.
- Non-residency. If you are thinking of working or living overseas for an indefinite period of time, a SAF may be the right choice for you. Under the tax laws, choosing to become non-resident for income tax purposes makes you vulnerable to the risk of your super fund also being classified as a non-resident super fund. When this happens, the tax penalties can be very costly. In the year that a super fund changes from being a resident to being a non-resident fund, the market value of all investments and assets of the fund (except for non-concessional contributions) are taxed at 46.5 per cent. This hefty tax penalty also applies when you revert from being a non-resident fund to being a resident fund. You can avoid these penalties by changing your SMSF to a SAF before leaving the country.
Conclusion
While both SAF and SMSF are small funds for retirement savings, there are important differences between the two. Before choosing one, make sure to do your research and seek detailed financial advice that will work best for your personal circumstances.
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What is the difference between SMSF and SAF? Let’s learn the difference between these funds and see which one will work best for you.
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ATO’s most recent SMSF statistical report indicates that net establishments of SMSFs for the last financial year were at their highest since 2015-16 income year.
Write comment (0 Comments) " ["fulltext"]=> string(1644) "The ATO’s SMSF Quarterly Statistical Report for June 2020 indicates that net establishments for SMSFs for the 2019-20 income year could be as high as 18,540, which would bring the total number of SMSFs to 593,375.
This was the highest number of net establishments since the 2015-16 income years when net establishments reached 19,325.
The ATO acknowledged that there can be a time lag between when the establishment or wind-up occurs and when it receives notification from the SMSF, and it anticipates that the number of both establishments and wind-ups will increase as more notifications are received.
The figure for 2019-20 represents a significant jump in net establishments from the prior financial year when net establishments stood at 4,694.
The September quarter saw the greatest number of establishments of SMSFs – 6,350 funds were set up, while 625 funds were wound up. The March quarter also saw a significant number of establishments, with 5,621 funds established and 917 funds wound up.
The ATO statistics also estimate that there are around 1,107,268 SMSF members in total now.
Despite the government’s plans to increase the number of members allowed in an SMSF, the number of three and four-member funds has actually seen a slight decline.
In 2014-15, three and four-member funds made up 3.8 per cent and 4 per cent of total SMSFs, respectively.
In 2018-19, the percentage of three-member funds had fallen to 3.4 per cent, while four-member funds fell to 3.6 per cent. This data was extracted on 14 August 2020.
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Write comment (0 Comments) " ["jcfields"]=> array(9) { [1]=> object(stdClass)#5794 (32) { ["id"]=> string(1) "1" ["title"]=> string(17) "Automatic tagging" ["name"]=> string(17) "automatic-tagging" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2018-08-29 05:26:30" ["created_user_id"]=> string(4) "2355" ["ordering"]=> string(2) "-1" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5544 (3) { ["data":protected]=> object(stdClass)#5558 (1) { ["options"]=> object(stdClass)#5556 (2) { ["options0"]=> object(stdClass)#5555 (2) { ["name"]=> string(3) "Yes" ["value"]=> string(1) "1" } ["options1"]=> object(stdClass)#5557 (2) { ["name"]=> string(2) "No" ["value"]=> string(1) "0" } } } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5554 (3) { 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["alias"]=> string(49) "can-you-buy-a-retirement-property-using-your-smsf" ["introtext"]=> string(432) "While it may seem advantageous to purchase a retirement property through an SMSF, SMSF clients need to be very careful that these types of transactions don’t breach the sole purpose test, a law firm has warned.
Write comment (0 Comments) " ["fulltext"]=> string(2678) "In an online article, Townsends Business & Corporate Lawyers solicitor Elizabeth Wang said some SMSF trustees are attracted to the idea of acquiring a property through their SMSF and leasing it to an unrelated third party at market value until they reach their preservation age and retire as a condition of release.
Ms Wang explained that SMSF Ruling 2008/2 provides that an SMSF may only be maintained for the sole purpose of providing retirement benefits to the members, or to their dependants, if a member dies before retirement.
“It also provides that in determining whether an SMSF has satisfied the ‘sole purpose’ test, one must consider all the facts and circumstances surrounding the trustee’s behaviour in relation to the acquisition of the property,” she stressed.
“For example, if the trustee invests in a property where there is significant likelihood that the investment in the property will not increase any return for the SMSF, and the trustee simply purchased the property because the members always dreamed of retiring to a lovely coastal home, then the ATO may take a sceptical view and rule the transaction a breach of the sole purpose test.”
On the other hand, Ms Wang clarified that if the trustee has supporting documentation such as valuation reports which show that the investment property is likely to provide an increase in return for the SMSF, then the sole purpose test may be satisfied, notwithstanding the ancillary purpose.
Ms Wang reminded SMSF trustees that an SMSF will fail to meet the sole purpose test if the SMSF provides a pre-retirement benefit to a member of the SMSF.
For example, she explained that if trustees decide to reside in the property once they have met a condition of release, they should transfer the property from the SMSF to the members in their personal capacity, she explained.
This will help avoid potentially breaching the sole purposes test, she said, in the event that the trustees residing in the property is treated a present-day benefit or personal use of an SMSF event.
She also noted that the transfer of the property from the SMSF to the members in their personal capacity will result in transfer duty or nominal duty being paid, with the exception of Victoria, the ACT, Queensland and South Australia where transfer duty on this type of transaction is exempt.
“The trustee must still ensure that the in-specie transfer is permitted under the trust deed. If the trust deed is silent on any in-specie transfer, then the trust deed will need to be updated to allow the in-specie transfer to occur,” she added.
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["alias"]=> string(35) "do-self-managed-super-funds-pay-tax" ["introtext"]=> string(373) "How much tax do self-managed super funds pay? Here is an overview of how these private funds are taxed and how your SMSF can remain compliant in the eyes of the ATO.
Write comment (0 Comments) " ["fulltext"]=> string(5773) "The appeal of self-managed super funds (SMSF) mostly comes from having greater control over your investment choices and how you manage your super savings. As an SMSF trustee, you have flexibility to buy and sell investment assets, which helps you gain a deeper understanding of how your wealth is growing. Ideally, this allows you to have more confidence in your investment and lifestyle decisions.
By having greater control of your assets and investment decisions, SMSFs can also offer trustees more control over the taxation of their super. But to better manage the tax position of your SMSF, you must be aware what rules are applied and how the fund’s earnings are taxed.
Let’s look at the ground rules on how SMSFs are taxed and how you can avoid paying tax penalties.
How are SMSFs taxed?
An SMSF is treated like a retail, industry and corporate fund for tax purposes by the Australian Taxation Office (ATO). But unlike the mentioned funds, trustees have greater control of taxation matters in an SMSF. Because trustees have a final say about investment decisions, they can determine when an asset can be sold, which could impact how much tax the fund needs to pay.
According to the ATO, the tax rate on income within a superannuation fund (including an SMSF) is 15 per cent. However, there are special rules that apply when a fund is paying a pension to members. There is no tax payable within the fund on income produced by assets fully supporting an income stream such as a pension.
The types of accessible income for a complying SMSFs include the following:
- assessable contributions (includes employer and personal deductible contributions)
- net capital gains (capital gains less total capital losses, and less a one-third capital gains tax discount for an asset owned by the fund for a year or more); and
- interest, dividends and rent.
What is a non-arm’s length income?
According to the ATO, SMSFs must transact on an arm’s-length basis. This means that the buying and selling price of SMSF assets should always reflect the true market value of the asset, and the income from assets held by your fund should always show the true market rate of return.
Any non-arm’s length income (NALI) by the fund is classified as activity and investment that fall outside the 15 per cent tax rate. These earnings (which are taxed at the highest marginal rate) includes income:
- originated from a scheme or investment in which the parties are not dealing with each other at arm’s length
- greater than the amount that the SMSF might have been estimated to get if involved parties had been dealing with each other at arm’s length
- income earned by an SMSF as a beneficiary of a discretionary trust
- dividends paid to an SMSF by a private company (unless the dividend is consistent with arm’s-length dealing).
What is a no-TFN contribution?
Another type of SMSF income is a no-TFN contribution. These are contributions made where the SMSF does not hold the member’s Tax File Number (TFN) on file.
If the member has not quoted their TFN, the trust will need to pay additional tax on their required employer contributions and cannot accept other type of contributions. And the additional tax rate is quite hefty. It is 34 per cent for complying SMSFs and 2 per cent for non-complying SMSFs.
If you pay additional tax and your member eventually gives you their TFN, you can claim back the additional tax as a non-TFN tax offset in your SMSF annual tax return. But you can only claim this offset from the end of the financial year that the contributions subject to the additional tax were made.
How can my SMSF avoid tax penalties?
Generally, keeping your SMSF compliant is the best way to avoid tax penalties. Aside from being informed about the ground rules on taxation on SMSFs, here are some rules you should take note of to avoid costly penalties.
- Lending – You cannot lend money to yourself or any other trustee (this also covers the relatives of trustees). If you do so, ATO can declare your fund non-compliant and impose a higher tax rate and significant penalties.
- In-house assets – SMSF assets cannot be utilised for personal benefit. For example, you can’t purchase a holiday house for private use using fund assets. But there are loopholes to this. If your SMSF purchases that very same holiday house and rents it to non-related parties, it may be allowed. Also note that no more than 5 per cent of your SMSF can be invested in “in-house assets” (e.g. investment in a trustee or member’s business). Rules relating to in-house assets are complex and can be difficult to navigate, so make sure to seek professional advice regarding this matter.
Conclusion
Self-managed super funds can give trustees more control over the taxation of their super. But like all aspects of SMSFs, there are rules that apply and should be followed. To help your fund avoid making unintentional mistakes, you should ensure that your fund’s accountant or financial adviser can give you the proper guidance when navigating the rules around capital gains tax and how it might apply to an SMSF, its trustees and members. Being aware of what you can and cannot do endows you with the power to take advantage of the control and flexibility which SMSFs can give.
Ready to set up your own SMSF? Read here.
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["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(16) "Related Articles" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [9]=> object(stdClass)#5814 (32) { ["id"]=> string(1) "9" ["title"]=> string(17) "Third article URL" ["name"]=> string(17) "third-article-url" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-07-08 05:42:42" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "0" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5567 (3) { ["data":protected]=> object(stdClass)#5570 (1) { ["relative"]=> string(0) "" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5569 (3) { ["data":protected]=> object(stdClass)#5572 (10) { ["hint"]=> string(0) "" ["class"]=> string(0) "" ["label_class"]=> string(0) "" ["show_on"]=> string(1) "2" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(3) "url" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "3" ["label"]=> string(17) "Third article URL" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(16) "Related Articles" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [4]=> object(stdClass)#5811 (32) { ["id"]=> string(1) "4" ["title"]=> string(9) "Video URL" ["name"]=> string(9) "video-url" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-06-19 05:54:21" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "1" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5571 (3) { ["data":protected]=> object(stdClass)#5574 (2) { ["filter"]=> string(0) "" ["maxlength"]=> string(0) "" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5573 (3) { ["data":protected]=> object(stdClass)#5576 (10) { ["hint"]=> string(0) "" ["class"]=> string(0) "" ["label_class"]=> string(0) "" ["show_on"]=> string(1) "2" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(4) "text" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "2" ["label"]=> string(9) "Video URL" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [6]=> object(stdClass)#5812 (32) { ["id"]=> string(1) "6" ["title"]=> string(33) "Image Caption / Video description" ["name"]=> string(31) "image-caption-video-description" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-06-25 16:29:55" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "2" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5575 (3) { ["data":protected]=> object(stdClass)#5578 (2) { ["filter"]=> string(0) "" ["maxlength"]=> string(0) "" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5577 (3) { ["data":protected]=> object(stdClass)#5580 (10) { ["hint"]=> string(0) "" ["class"]=> string(0) "" ["label_class"]=> string(0) "" ["show_on"]=> string(0) "" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(4) "text" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "2" ["label"]=> string(33) "Image Caption / Video description" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [3]=> object(stdClass)#5807 (32) { ["id"]=> string(1) "3" ["title"]=> string(6) "Status" ["name"]=> string(6) "status" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-06-20 01:45:26" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "3" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5579 (3) { ["data":protected]=> object(stdClass)#5585 (1) { ["options"]=> object(stdClass)#5583 (2) { ["options0"]=> object(stdClass)#5582 (2) { ["name"]=> string(8) "Inactive" ["value"]=> string(1) "0" } ["options1"]=> object(stdClass)#5584 (2) { ["name"]=> string(6) "Active" ["value"]=> string(1) "1" } } } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5581 (3) { ["data":protected]=> object(stdClass)#5587 (10) { ["hint"]=> string(0) "" ["class"]=> string(9) "btn-group" ["label_class"]=> string(0) "" ["show_on"]=> string(0) "" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(5) "radio" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "2" ["label"]=> string(6) "Status" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [5]=> object(stdClass)#5810 (32) { ["id"]=> string(1) "5" ["title"]=> string(22) " Essential information" ["name"]=> string(21) "essential-information" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-06-25 06:10:20" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "4" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5586 (3) { ["data":protected]=> object(stdClass)#5589 (4) { ["buttons"]=> string(0) "" ["width"]=> string(0) "" ["height"]=> string(0) "" ["filter"]=> string(0) "" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5588 (3) { ["data":protected]=> object(stdClass)#5591 (10) { ["hint"]=> string(0) "" ["class"]=> string(0) "" ["label_class"]=> string(0) "" ["show_on"]=> string(0) "" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(6) "editor" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "2" ["label"]=> string(22) " Essential information" ["description"]=> string(35) "3 points that summarize the article" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } [2]=> object(stdClass)#5820 (32) { ["id"]=> string(1) "2" ["title"]=> string(14) "Embedded Video" ["name"]=> string(14) "embedded-video" ["checked_out"]=> string(1) "0" ["checked_out_time"]=> string(19) "0000-00-00 00:00:00" ["note"]=> string(0) "" ["state"]=> string(1) "1" ["access"]=> string(1) "1" ["created_time"]=> string(19) "2020-06-20 01:43:32" ["created_user_id"]=> string(4) "2351" ["ordering"]=> string(1) "5" ["language"]=> string(1) "*" ["fieldparams"]=> object(Joomla\Registry\Registry)#5590 (3) { ["data":protected]=> object(stdClass)#5593 (4) { ["buttons"]=> string(0) "" ["width"]=> string(0) "" ["height"]=> string(0) "" ["filter"]=> string(0) "" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["params"]=> object(Joomla\Registry\Registry)#5592 (3) { ["data":protected]=> object(stdClass)#5595 (10) { ["hint"]=> string(29) "Paste your embedded code here" ["class"]=> string(0) "" ["label_class"]=> string(0) "" ["show_on"]=> string(1) "2" ["render_class"]=> string(0) "" ["showlabel"]=> string(1) "1" ["label_render_class"]=> string(0) "" ["display"]=> string(1) "2" ["layout"]=> string(0) "" ["display_readonly"]=> string(1) "2" } ["initialized":protected]=> bool(true) ["separator"]=> string(1) "." } ["type"]=> string(6) "editor" ["default_value"]=> string(0) "" ["context"]=> string(19) "com_content.article" ["group_id"]=> string(1) "2" ["label"]=> string(14) "Embedded Video" ["description"]=> string(0) "" ["required"]=> string(1) "0" ["language_title"]=> NULL ["language_image"]=> NULL ["editor"]=> NULL ["access_level"]=> string(6) "Public" ["author_name"]=> string(18) "Jeremiah Sebastian" ["group_title"]=> string(22) "Summary points + video" ["group_access"]=> string(1) "1" ["group_state"]=> string(1) "1" ["group_note"]=> string(0) "" ["value"]=> string(0) "" ["rawvalue"]=> string(0) "" } } ["link"]=> string(71) "/retirement/self-managed-super-fund/do-self-managed-super-funds-pay-tax" ["image"]=> string(47) "images/article-826x550/jar-money-savings-ne.jpg" ["image_alt"]=> string(35) "Do self-managed super funds pay tax" } }
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