Business real property has to meet 2 conditions: expert
It’s important that any business real property asset in an SMSF meets two conditions, a leading technical expert has said.
It’s important that any business real property asset in an SMSF meets two conditions, a leading technical expert has said.
A recent Administrative Review Tribunal decision may create confusion as to what defines a disability superannuation pension and the tax...
SMSF trustees with an overseas pension plan can now access an SMSF deed compliant with the recognised overseas pension scheme.
The SMSF sector is cautiously optimistic that the Better Targeted Superannuation Concessions Bill will lapse when the next federal election...
The importance of adequate documentation at audit has been highlighted in a recent legal case, a leading legal expert has...
There needs to be some structural intersection based upon knowledge competencies for accountants to be able to work within the...
The SMSF Association is calling on the government to amend legislation in regard to wholesale investor rules in the context...
Failure to submit a trustee benefit statement on time can trigger a 47 per cent trustee beneficiary non-disclosure tax plus...
The $3 million super tax bill is likely to become an election issue after a motion to discharge the legislation...
A recent decision of the renamed Administrative Review Tribunal deals with the calculation and application of excess non-concessional contributions tax.