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 recent New South Wales Supreme Court decision of G v G (No. 2) [2020] NSWSC 818 (G v G) provides important guidance on the limitations ...
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures.
Advisers would be well aware of the ATO’s “safe harbour” regarding the application of non-arm’s length income (NALI) to related-party ...
Planning for the eventual passing of superannuation death benefit payments in the most tax-effective manner has, by necessity, changed ...
One of the main advantages of a testamentary trust (TT) set up under someone’s will is that the terms can be drafted such that they comply ...
There is an increasing number of SMSFs that invest in 50/50 unit trusts. That is, an SMSF has a 50 per cent interest in a unit trust, with ...
Related-party rental valuations are fast becoming the next big COVID challenge for SMSF trustees.
When establishing a unit trust, consideration of legal risks and liabilities is often overlooked. As a general principle of law, the trustee ...
There are an extensive number of reporting obligations relating to SMSFs, with the main one approaching in just a few days for some funds.
When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the ...
Get the latest news and opinions delivered to your inbox each morning
Subscribe
Subscribe to our newsletter.
Login
