Does an LRBA asset have to be transferred when the loan is repaid?
A question often asked by SMSF trustees and their advisers is: the SMSF borrowing has been repaid, so what do we need to do now?
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.
A question often asked by SMSF trustees and their advisers is: the SMSF borrowing has been repaid, so what do we need to do now?
The Accounting Professional and Ethical Standards Board Limited (APESB) has recently updated APES 305 Terms of Engagement requiring SMSF ...
Why the constitution of a corporate trustee is important and what should be included in an SMSF constitution.
With SMSFs moving more of their asset allocation away from shares and into property, it's important clients consider what timeframe they ...
Many advisers are unaware that Splitting Orders in respect of an SMSF are not self-executing and must broadly be implemented following the ...
The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding of ...
SMSF auditors have been witness to some outlandish expense claims and get frequently asked: “Can an SMSF claim this as a deduction?”
Recent statistics on the lodgement rates for 2019 SMSF returns has resulted in some harsh judgement being directed at tax agents
The report by the Senate economics legislation committee on the six-member SMSF bill highlighted an important trap around potential disputes ...
While key economic regions are expected to recover strongly next year, this is already well reflected in share prices and several factors ...