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Strategy

Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.

Latest Strategy

The impact of Part A qualifications

Before it became an ATO reporting requirement in the 2019 annual return, Part A qualifications were primarily ignored within the SMSF indust

Understanding SMSF trustees

A self-managed superannuation fund is a type of “trust” and, like any trust, must be run by trustee/s. However, before setting up it is

NALI –– unit trusts and draft LCR 2019/D3

Draft Law Companion Ruling LCR 2019/D3 (LCR) covers the ATO views on how the amendments to s 295-550 [of the Income Tax Assessment Act 1997

The new era of SMSF penalties

We’ve entered a new era of SMSF administrative penalties where trustees are facing the consequences of any illegal activity in their funds

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