What now for the sole purpose test?
A recent unanimous decision of the Full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test
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.
A recent unanimous decision of the Full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test
For years the substantial dividends paid by the banks have been money for jam for SMSFs, but are we now beginning to see a changing tide?
In the third installment of a series of articles exploring strategies for managing the total superannuation balance, we examine how tax ...
With the end of financial year period now over, SMSF practitioners should use this time to review their clients’ succession planning, ...
While death duties were abolished in 1979, the death of a member can still give rise to various taxes and duties.
While global equity markets have been grappling with the risk of higher interest rates, inflation and geo-political events in recent months, ...
The proposed SG amnesty requires a number of serious modifications to enable employers to come forward with legal certainty.
Regardless of what you think about bitcoin and other cryptocurrencies, they’re here to stay. SMSF auditors need to understand how to manage ...
With the next federal election to be held in 2019, we provide a recap of the substantial changes to superannuation introduced by the ...
Calculation of ECPI in 2017/18 is more complex than in the past for accountants, actuaries, advisers, software providers and trustees.