Death benefit payments can hinge on definition of ‘de facto’
The timing and definition of what constitutes the official ending of a relationship can be problematic and can impact how...
The timing and definition of what constitutes the official ending of a relationship can be problematic and can impact how...
To classify as having an interdependency relationship, there has to be more than a close relationship and rather compelling evidence...
If a member of an SMSF has received a Division 293 assessment, several steps have to be taken before any...
After last week's further postponement of the third reading of the proposed $3 million super tax in the House of...
How the industry manages risk around SMSFs is important but equally so is the role professional advisers play going forward,...
A recent Federal Court decision demonstrates the circumstances where contributions into a super fund will not protect assets, say two...
Before making a tax claim or entering into a more novel transaction, SMSF trustees should be prudent and prepare a...
A tax ruling on superannuation contributions is still to be finalised and is causing concern for SMSF trustees, a leading...
SMSFs would likely benefit if there were an increase in the diversity and quality of investment opportunities on the ASX,...
The impending Division 296 tax is leading SMSF trustees and advisers to think about whether investing all their savings in...