Tips and traps for acquiring SMSF assets from related parties
Acquiring assets from related parties can be a minefield, but some SMSF practitioners continue to struggle with the basics.
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.
Acquiring assets from related parties can be a minefield, but some SMSF practitioners continue to struggle with the basics.
SMSF practitioners should ensure that clients wanting to make contributions before June 30 are aware of the hidden risks in relying on ...
True to its word, the government has made no changes to superannuation taxation in this Budget.
Recent ATO rulings and interpretations emphasise the need to understand the rules about paying account-based income streams and transition ...
The Federal Court has decided an ATO objection review need not re-consider decisions made by an auditor.
Labor’s proposed changes to the tax concessions within superannuation are a timely reminder that trustees need to manage legislative risk ...
There are several factors and concerns that have not been considered by Labor in its proposal to increase superannuation taxes on ...
SMSF clients contemplating the purchase of a large property using limited recourse borrowing arrangements (LRBAs) need to consider how they ...
A 2015 Supreme Court decision is both good news and a caution for contributions to super in the context of business failure.
Chartered Accountants Australia and New Zealand head of superannuation Liz Westover speaks to Katarina Taurian about the ATO's expectations ...