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 AAT decision of Khanna and Commissioner of Taxation [2022] AATA 33 serves as a timely reminder regarding personal deductible ...
The AAT has affirmed a decision to impose stamp duty on a property involving an SMSF, which provides important lessons on accessing duty ...
While the ATO is taking a more educative approach in the transitioning phase of SuperStream, SMSF trustees and members should do their best ...
The impact of the non-arm’s length income and non-arm’s length expenditure provisions can be very severe. A 75 per cent tax rate applies if ...
Many advisers need to change their procedures before registering a company for clients to ensure their clients comply with the director ID ...
While many people are aware of the non-resident capital gains tax withholding obligations which arise for vendors disposing of certain ...
The decision of Frigger v Trenfield provides some important reminders for SMSF trustees and their advisers on record keeping and ensuring ...
The ATO is scrutinising taxpayers who have claimed CGT small business concessions to ensure they have met the eligibility conditions and ...
A recent case has highlighted the importance of ensuring that original trust deeds are kept securely, and also read and complied with.
A recent court decision involving a missing trust deed from 1976 has some significant implications for advisers working with SMSFs and ...
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