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Hot Issues Window Opens for SMSF's and builders Research and Development (R&D): Building Expenditure Timing is everything with SMSF pension payments GST on brokerage of foreign shares listed overseas Goods and services tax: goods and services supplied by dental prosthetists and technicians (of the Oral Health Professionals Association) GST Refunds to be released by the ATO Higher Education Loan Program (HELP) debt time is running out Small Business Enterprises Tax System (SBE) Personal Superannuation Contribution Limits for SMSF Members SMSF Binding Death Benefit Nominations Self Managed Superannuation Fund (SMSF) Borrowing Rules Self Managed Superannuation Fund (SMSF) Basics Article archive Quarter 3 July - September 2011