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.
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 ...
Recent economic uncertainty raises questions around what responsibilities trustees and auditors have in relation to an SMSF's ability to ...
The legislation for the electronic execution of documents is complex and varies between different jurisdictions. SMSF professionals and ...
Two recent cases highlight the importance of a valid Binding Death Benefit Nomination (BDBN) and succession planning, especially who ...
There has been much discussion surrounding the updated Independence Guide, published by the APESB and professional accounting bodies, ...
Superannuation death benefits should continue to be a legitimate source of excepted trust income distributions, despite the new testamentary ...
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