Is the humble TRIS a forgotten hero of superannuation?
When transition to retirement income streams first burst onto the scene, they spawned countless great superannuation strategies, ...
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.
When transition to retirement income streams first burst onto the scene, they spawned countless great superannuation strategies, ...
It is critical that firms providing discounted SMSF services to staff, including partners, shareholders and office holders, take action as ...
The changes made to the contribution acceptance rules have been in place for over a year now. The ‘work test’ for those aged 67 to 75 (up to ...
Once again the ATO has targeted SMSF property development schemes that divert profits of a property development project to an SMSF
Any super fund member who has commenced an account-based pension since 1 July 2017 (even if the pension has been entirely rolled back to ...
We have previously issued four prior articles linked to this series focusing on the employee versus contractor distinction.
From July 2021 changes to the Australian Accounting Standards (AAS) have meant that many SMSFs and trusts (including discretionary and unit ...
A key planning issue for SMSFs that have invested in a related unit trust is whether any income derived via the structure is in fact NALI ...
Even couples well below the new proposed threshold could face an extra 15 per cent tax thanks to an insurance payout in tough times.
A recent AAT decision illustrates the sorts of evidence that might be necessary in order for an SMSF to not have non-arm’s length income ...