Why the proportioning rule is key to many strategies
Daniel Butler & Shaun Backhaus, DBA Lawyers
The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding of
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.
The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding of
SMSF auditors have been witness to some outlandish expense claims and get frequently asked: “Can an SMSF claim this as a deduction?”
Recent statistics on the lodgement rates for 2019 SMSF returns has resulted in some harsh judgement being directed at tax agents. However,
The report by the Senate economics legislation committee on the six-member SMSF bill highlighted an important trap around potential disputes
While key economic regions are expected to recover strongly next year, this is already well reflected in share prices and several factors co
The recent Victorian Supreme Court decision of Wilstead No. 5 Pty Ltd v Smyth [2020] VSC 651 serves as an important reminder when drafting S
While at first glance it may appear that s166 SIS doesn’t cover all the reportable breaches of SIS and applies to specific provisions onl
I examine yet another benefit of having an SMSF corporate trustee in addition to the many other compelling reasons why each SMSF should have
Recent articles have explored the decision in the case of Lewis v Lewis [2020] NSWSC 1306. One of the key aspects of the case for advisers
How the administrative penalty system applies to SMSFs following the release of Law Administration Practice Statement PS LA 2020/3.
Get the latest news and opinions delivered to your inbox each morning
Get notifications in real-time for staying up to date with content that matters to you.
