Dealing with reserves that can’t be allocated cap-free
The December 2024 changes opened the door for many SMSFs to allocate all of their reserves without anything being checked against any ...
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.
The December 2024 changes opened the door for many SMSFs to allocate all of their reserves without anything being checked against any ...
Victoria’s vacant residential land tax (VRLT) has undergone several changes since it was first introduced on 1 January 2018.
For years, financial practices have faced a pressing challenge: how to scale efficiently without compromising service quality.
One of the excellent sessions I attended at the recent SMSF Association National Conference was a presentation on the small business capital ...
The classification as a sophisticated investor removes a great deal of adviser compliance activity and paperwork. It also means that the ...
While TR 2010/1 covers the mechanics of how to make a personal contribution, difficulty arises when claiming contributions as a tax ...
An alternative to an SMSF establishing a limited recourse borrowing arrangement (LRBA) is for the fund to invest in a unit trust
As the population ages, legal professionals increasingly face challenges surrounding capacity, elder abuse, and decision making, ...
There are four steps that must be completed to successfully claim a tax deduction for your personal superannuation contributions
In recent years cases there have been numerous key reported decisions centred around trust vesting.