The new ‘ipso facto’ regime and SMSFs
The new law pertaining to “ipso facto” clauses came into operation on 1 July 2018. This article highlights the relevance of the new law for ...
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 new law pertaining to “ipso facto” clauses came into operation on 1 July 2018. This article highlights the relevance of the new law for ...
One of the most critical aspects of the Ryan Wealth Holdings Pty Ltd vs Baumgartner [2018] NSWSC 1502 case was the auditor failing to ...
It is crucial for advisers to document the allocation of member benefit payments following the super reform changes.
Determining a client’s total superannuation balance may not be as simple as it sounds.
Is a split between growth and defensive assets still enough for SMSF portfolios to achieve diversification in the current economic ...
The final report handed down by the financial services royal commission will most likely call for more regulation, but is this really the ...
Following the introduction of the transfer balance cap, some SMSF practitioners have implemented strategies for clients who receive payments ...
Just like a magician, the strategic use of the ECPI rules and fund investments is now all in the timing.
With the ATO now only providing one day’s notice that they will be reviewing an audit file, SMSF auditors need to ensure their files are up ...
One of the common mistakes SMSFs make when acquiring real property is not having the deposit paid from the bank account of the SMSF trustee