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.
One of the key trust-related areas that continues to be subject to court attention is the ability of beneficiaries to access the records of ...
Acquiring shares under an employee share scheme (ESS) via your self managed superannuation fund (SMSF) may appear attractive but greater ...
SMSF Wills have become a topical issue in recent times as some claim they have certain advantages over binding death benefit nominations ...
The ATO issued its comprehensive ruling, TR 2010/1, on what constitutes a contribution to a superannuation fund in February 2010
The much-anticipated Law Companion Ruling 2021/2 has not resolved the nuances of ITAA97 section 295-550. The Regulator’s interpretation is ...
The Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s length ...
The ability of the Family Court to attack assets held via a discretionary trust has been in little doubt, at least since the decision in ...
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a ...
The APESB has recently issued exposure draft amendments to fee provisions in the APES 110 Code of Ethics. The predominant focus is on areas ...
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation [2021] ...
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