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Adrian Flores

AUTHOR|No. of Articles: 216

Adrian Flores is the deputy editor of SMSF Adviser. Before that, he was the features editor for ifa (Independent Financial Adviser), InvestorDaily, Risk Adviser, Fintech Business and Adviser Innovation.

You can email Adrian at [email protected].

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SMSF entitlements

SMSF entitlements retained in asset splitting decision

A recent Federal Circuit Court case relating to the splitting of assets between a married couple has judged in favour of... Read More
Michael Lorimer

SISFA expands lobbying effort with revamped trustee offering

The Self-managed Independent Superannuation Funds Association (SISFA) has relaunched its membership offering for trustee... Read More
Queensland passes new will signing regulation

Queensland passes new will signing regulation

A new regulation has been passed in Queensland in relation to witnessing the signing of wills and enduring documents as ... Read More
ATO broadens commutation authority support

ATO broadens commutation authority support

The Tax Office has expanded its COVID-19-related support for SMSFs issued with a commutation authority through implement... Read More
legislation

Intermediary LRBA legislative instrument registered

The Tax Office has put out a finalised legislative instrument that makes an in-house asset determination in relation to ... Read More
Shelley Banton

SMSF property development prone to ‘slippery slope’

A lack of understanding of SIS legislation from trustees in relation to property development could lead them down a “s... Read More
Daniel Butler and Shaun Backhaus

Deed suppliers may be prone to shortcomings

A law firm has warned that some suppliers of SMSF deeds may be providing documents that are out of date and have not bee... Read More
SMSF

SMSFs to emerge from COVID-19 as largest super sector

The COVID-19 crisis has stopped the industry fund sector from overtaking SMSF funds as the biggest sector in the Austral... Read More
pension strategies

Members warned on TBC risks with pension strategies

SMSF members considering topping up their pension account or starting a new pension have been warned of the consequences... Read More
ATO

ATO makes changes to independent auditor’s report

The Tax Office has made changes to the SMSF independent auditor’s report (IAR) for reporting periods starting on or af... Read More
Tax agent deregistered

Tax agent deregistered for false SMSF declarations

The Tax Practitioners Board has terminated the licence of a registered tax agent after revealing he had made false decla... Read More
Daniel Butler

Early super access possible while under JobKeeper

A grey area around the definition of “working hours” could allow some individuals temporary early access to super wh... Read More
Meg Heffron

COVID-19 may favour preservation age ‘retirees’

***UPDATED*** Individuals over the age of 60 but under 65 who have lost their job due to COVID-19 are effectively “ret... Read More
Naomi Kewley

LRBA variation likely to trigger NALI

Changes to the terms of a related-party limited recourse borrowing arrangement due to COVID-19 are likely to set off th... Read More
Daniel Butler and Bryce Figot

NALI for no rent relief has ‘no sound basis’

A law firm argues that there is no sound basis for arguing that the net rent payable under that lease should be taxed a... Read More

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