Determining whether an overpaid present entitlement is a borrowing will depend on a number of important conditions.
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.
SMSF Adviser also keeps professionals informed on what strategies cutting-edge businesses are using to keep ahead of the competition, including what technologies, marketing tools and HR strategies are getting the best results.
The ATO recently flagged material concerns with gift and loan back arrangements in relation to SMSFs.
A recent case serves as a timely reminder that the ATO can intervene in family law disputes to protect the revenue due to the Commonwealth.
BDBNs can be a powerful and important tool in a member’s succession planning toolkit. However, caution should be exercised by advisers and
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