Variation of power should not be too narrow: legal expert
A trust instrument with a variation power that is considered too narrow to achieve wider objectives can be difficult to...
A trust instrument with a variation power that is considered too narrow to achieve wider objectives can be difficult to...
With the NALI/E bill now passed through both houses of Parliament, SMSFs need to take some crucial steps in accounting...
Advisers should be mindful of the non-concessional caps and total super balance threshold changes when recommending strategies to maximise their...
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.