Unveiling the impact: Do the 2021–22 ATO annual SMSF statistics reflect legislative shifts?
The ATO has released its annual statistical report on SMSFs for the fiscal year 2021–22.
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 ATO has released its annual statistical report on SMSFs for the fiscal year 2021–22.
Hopefully everyone has returned refreshed after the new year break as there’s plenty of change ahead.
The ATO has released TR 2023/4 - Income tax: pay as you go withholding - who is an employee? As well as Practical Compliance Guideline ...
Does the absence of a related party lease arrangement impact an SMSF’s in-house assets ratio?
The government has just released for consultation Miscellaneous Amendments to Treasury Portfolio Laws 2024 introducing changes that, while ...
The taxing of unrealised capital gains has become such a red-hot issue that many are looking at new strategies for intergenerational ...
As is the case in many areas of holistic estate planning, perhaps the only certainty for specialist SMSF advisers in 2024 is that there will ...
These days it’s relatively easy to change an SMSF trust deed but that doesn’t mean it’s not still a vital document. This article explains ...
With the preparation of 2022-23 financial accounts and SMSF annual returns in full swing, we have responded to a number of queries recently, ...
AASB 2020-2: What could be more innocent than an accounting standards board deciding to create a simple, objective, consistent, comparable, ...