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.
Draft Law Companion Ruling LCR 2019/D3 (LCR) covers the ATO views on how the amendments to s 295-550 [of the Income Tax Assessment Act 1997 ...
We’ve entered a new era of SMSF administrative penalties where trustees are facing the consequences of any illegal activity in their funds
Does paying taxes while you’re working give you the right to expect you will receive an age pension when you decide that you no longer want ...
Recently, the ATO released draft Law Companion Ruling 2019/D3 (LCR) on the newly passed non-arm’s length income (NALI) amendments to ...
The ATO wants to ensure that, when an SMSF has a significant majority of its investments in a single asset class, the trustees have ...
Under the current rules, the maximum amount of “concessional” superannuation contributions that can be claimed is $25,000
From 1 July 2020 employers will also be required to provide superannuation guarantee (‘SG’) support on the amount of employee salary ...
It is not uncommon for a self-managed superannuation fund (SMSF) to hold insurance on the life of one or more members of the fund.
Draft Law Companion Ruling LCR 2019/D3 contains a very draconic application of the newly amended non-arm’s length income (NALI) and ...
Making sure an SMSF passes the sole purpose test (SPT) is one of the cornerstones of operating a compliant SMSF. One of the most important ...
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