Legacy pension reforms
Without fanfare or prior notice, the Albanese Government has initiated legacy pension reform.
Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
Without fanfare or prior notice, the Albanese Government has initiated legacy pension reform.
If residential land in Victoria has been or will be vacant for more than six months in a calendar year, the property owner is required to ...
This article is part of a series on SMSF succession planning. In Part 1, we explored the key elements of a robust SMSF succession plan with ...
A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of a fund’s investment ...
This is part 10 of our series of ‘employee versus contractor’ articles. Part 10 focuses on recently updated guidance from the ATO regarding ...
This article is the first in a series on SMSF succession planning. In part 1, we examine the key characteristics of a sound SMSF succession ...
The non-arm's length income provisions contained in s 295-550 of the Income Tax Assessment Act 1997 continue to be a divisive topic, with ...
The latest instalment of the (in)famous SMSF-related series of court decisions involving the Friggers has been released in Frigger v ...
The High Court in Hill v Zuda held that ‘reg 6.17A has no application to an SMSF.’ Accordingly, SMSF deeds have a great deal of flexibility ...
Compliance breachesAcquisition of assets from a related party