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.
As official interest rates hover at an all-time low of 0.25 of a percentage point, the derivative lure catching SMSFs originates from their ...
The Independence Guide clarifies that ethical walls aren’t sufficient for most SMSF engagements. It’s time to disengage from either the ...
This article focuses on managing a member’s transfer balance cap (TBC) with a view to minimising excess transfer balance tax (ETB tax)
With the ATO currently seeking to resolve issues while minimising the financial sanctions and penalties, now is the best time for SMSFs with ...
After stringent global lockdowns and economies in freefall earlier in the year, the long road to recovery is underway.
SMSF professionals may interpret and apply the reporting requirements of rent deferral differently and the ATO may therefore need to provide ...
In the last part of our feature series on property development, we discuss related-party joint ventures and the difficulty of meeting the ...
The ATO’s draft legislative instrument for the in-house asset exclusion for SMSFs providing rental relief poses some questions which may ...
Part 3 of our series in property development looks at the tax implications of not undertaking transactions on commercial terms.
SMSF clients who previously commuted a pre 1-July 2017 market-linked pension, will need to ensure that the commutation debit recorded in ...
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