Capacity test isn’t one-size-fits-all: specialist
Advisers need to be aware that the test for capacity is not “set in concrete”, a legal specialist has said.
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Advisers need to be aware that the test for capacity is not “set in concrete”, a legal specialist has said.
The election announcement this morning means that the controversial Division 296 tax has officially lapsed.
A recent Federal Court decision is a warning for all online providers and advisers of the dangers of a lax approach to clear legislative ...
There was one announcement in the budget that could have some positive implications for the SMSF sector, a leading technical and education ...
The ATO has again issued a warning to SMSF trustees that there are serious consequences for early access to superannuation.
With only one sitting day left before an election is called, the Division 296 tax is casting a dark shadow over the SMSF sector, a leading ...
The latest budget was more of the same for the SMSF sector with no radical changes to superannuation, the SMSFA’s head of policy and ...
Crypto assets can be treated as trading stocks for SMSFs with the corresponding loss of the CGT discount if recommendations from the Board ...
The ATO has updated its interim decision impact statement on the Bendel case after the first instance decision in the Administrative Appeals ...
A spouse contribution in an SMSF needs to be documented correctly for it to trigger offset eligibility, a superannuation specialist has said