Prudent person test a must in any SMSF loan arrangement: legal expert
Loans to unrelated or related parties must satisfy the prudent person test, says an SMSF legal expert.
Loans to unrelated or related parties must satisfy the prudent person test, says an SMSF legal expert.
Correct pension documentation is equally important as death benefit nomination in an SMSF, says a financial expert.
Contribution reserving provides an opportunity for SMSF trustees to optimise their contributions and tax positions, says a leading industry specialist.
In the event of a dispute over the contents of a will, Family Provision Applications involve many ancillary issues and...
A large concessional contribution this year could be useful in dealing with a one-off capital gain or significant distribution/dividend from...
Calculating the tax payable on a defined benefit fund under the new proposed $3 million super tax will require more...
A senior ombudsman from AFCA has cautioned advisers to “tread with caution” when applying the wholesale test to SMSFs.
The JAWG has said there is still time to fix the first QAR bill – but the government needs to...
The recent ATO communication about SMSF valuation compliance should be viewed as a warning that the regulator will be looking...
Another private binding ruling has been issued, clarifying the distinction between a member benefit and a death benefit.