Does the punishment fit the crime?
While the administrative penalty regime has reduced the number of short-term loans to members, the penalties can be harsh where there ...
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.
While the administrative penalty regime has reduced the number of short-term loans to members, the penalties can be harsh where there ...
A drawn-out battle between tax accountants and financial advisers has resulted in a set of messy and complex regulations on who can provide ...
Before the regulations for the work test exemption measure were made, the government decide to amend the regulations so that the bring ...
The CGT cap can be an effective way of maximising superannuation account balances for SMSF members, particularly in light of the ...
A spike in property markets in recent years has seen some clients look to carry out property development within their SMSF. However, this ...
While many thought the transfer balance cap would become the “big ticket” three-word concept for SMSFs, the total superannuation balance is ...
The new rules and regulations for super can be confusing, particularly in regard to pensions. What are some of the potential traps for SMSF ...
How will the total superannuation balance measure for limited recourse borrowing arrangements apply where it's a related party loan?
Due to the introduction of the transfer balance cap in 2017, some funds may now have a retirement phase pension and a non-retirement phase ...
Trustees and advisers should consider a number of factors, including the impact on Centrelink benefits, if planning to change a transition ...