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 recent discretionary trust related case of Cihan v Cihan [2022] NSWSC 538 appears to confirm that appointors (including of SMSFs) may ...
With geopolitical events likely to cause continued volatility in markets, infrastructure can play an important role in helping SMSF ...
The abundance of uncertainty necessitates a neutral exposure to equities, higher levels of cash and a readiness to act where events produce ...
Recent regulations introduced aimed at addressing the perpetual excess transfer balance issue for certain legacy pensions may provide a new ...
This article is part of a series of articles on SMSF succession planning. In Part 2 of the series we examine the tax considerations that ...
The Tax Office has, arguably understandably, had ongoing attempts to narrow the range of information that taxpayers can keep as private and ...
This article is the first part in a series of articles on SMSF succession planning. In Part 1 of the series we examine key considerations ...
Is ASIC’s enforcement of independence standards regarding reciprocal SMSF Auditing arrangements a glimpse into future crack downs?
For self managed superannuation funds (SMSFs) the issues in relation to member removal can be particularly complex, due to the legislative ...
SMSFs that invest in unit trusts must be very careful of any services that may be provided to a UT Trustee. Anything that goes beyond normal ...
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