The real purpose of business real property
The answer to whether a property meets the real purpose of business real property (BRP) is “it depends”. A complete understanding of all the ...
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 answer to whether a property meets the real purpose of business real property (BRP) is “it depends”. A complete understanding of all the ...
The case of Re Owies Family Trust [2020] VSC 716 (Owies) provides many lessons for trustees and advisers dealing with discretionary trusts
The AAT yesterday handed down a decision regarding the disqualification of trustees or responsible officers of corporate trustees of ...
An inevitable part of being a professional in the SMSF space is that, occasionally, trustees will seek to venture away from the calm and ...
Investing in property through a self-managed super fund (SMSF) has grown in popularity in recent years, particularly since it became ...
One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” required ...
With the 2020–21 financial year entering the last quarter, it is timely for SMSF trustees to consider the currency of the fund investment ...
Earlier today, the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) [2021] ...
The ATO has released its long-awaited guidance on SMSF auditor independence, reaffirming the requirements set out in APES 110 Code of Ethics ...
SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property and, in some ...