Greater certainty with SMSF BDBNs
This article examines binding death benefit nominations after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v ...
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.
This article examines binding death benefit nominations after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v ...
The ATO recently flagged material concerns with gift and loan back arrangements in relation to SMSFs.
Will 2023 will be the year that resolves the unfinished business with legacy pensions?
A recent decision by the High Court, Bosanac v Commissioner of Taxation, highlights the importance of giving careful consideration to asset ...
A recent case serves as a timely reminder that the ATO can intervene in family law disputes to protect the revenue due to the Commonwealth
How the ECPI rules have changed in recent years and what it means for SMSF clients.
The Australian Taxation Office (ATO) has released softened market valuation guidelines providing a new approach for SMSF trustees and ...
Why the Collapse of cryptocurrency exchanges should be a warning for SMSFs.
BDBNs can be a powerful and important tool in a member’s succession planning toolkit. However, caution should be exercised by advisers and ...
Determining whether the business use test has been passed is a complex process as it will depend upon the facts and circumstances of each ...