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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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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
Scott Hay-Bartlem

Marsella puts trustees on notice around good faith duty

The recent decision in the Marsella case has meant trustees need to be more alert to ensure they are applying the good f ... 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
David Busoli

Trustees with new pensions may be in breach of TBC

There is a danger that new pensions commenced by trustees may have led to inadvertent breaches of the transfer balance c ... READ MORE
Delay

Hayne royal commission reforms given 6-month delay

The government has announced a six-month deferral of implementation of reforms relating to the Hayne royal commission as ... READ MORE

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