Is an NFT a collectable and personal use asset?
The ATO has remained silent on whether a non-fungible token (NFT) is a collectable and personal use asset ('collectable') or an allowable ...
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 remained silent on whether a non-fungible token (NFT) is a collectable and personal use asset ('collectable') or an allowable ...
The role of trusteeship of any entity is one the courts have regularly highlighted as one that requires conduct of the highest standards
With the investment landscape facing a raft of issues, equity exposures should be focused on companies with strong balance sheets and cash ...
A recent case shows that a previously untested option might be available for bankrupt SMSF members.
Binding death benefit nominations can be a useful tool in SMSF estate planning, but there can be pitfalls for the unwary.
A recent judgment confirms that particularly for superannuation funds, the decision of a trustee may be reviewable for want of ‘properly ...
The ATO has recently updated its guidance on how the transfer balance cap (TBC) rules apply where a market linked pension (MLP) that was in ...
Many believe super is tax effective. However, Australia has the highest tax rate in the world on retirement savings in certain situations.
While the ATO has extended its compliance relief for non-arm’s length expenditure of a general nature, it's still worth reviewing potential ...
The recent case of Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation [2022] AATA ...