Preservation: the end of an era
SMSF practitioners will need to pay greater attention to their clients' date of birth from 1 July 2015 since the...
SMSF practitioners will need to pay greater attention to their clients' date of birth from 1 July 2015 since the...
There are several aspects of commencing and ending a superannuation income stream that have been left unclear in taxation ruling...
The government’s recent criticism of the use of superannuation as an inheritance vehicle raises the question of why older people...
With time until the expiry of the accountants' exemption running out, it’s important that accountants know where they’re going wrong...
It’s widely acknowledged that the registration framework for SMSF auditors has been positive for the SMSF industry. Should registration also...
It's critical that SMSF practitioners understand when the anti-avoidance provisions apply to dividends received by an SMSF.
Acquiring assets from related parties can be a minefield, but some SMSF practitioners continue to struggle with the basics.
SMSF practitioners should ensure that clients wanting to make contributions before June 30 are aware of the hidden risks in...
True to its word, the government has made no changes to superannuation taxation in this Budget.
Recent ATO rulings and interpretations emphasise the need to understand the rules about paying account-based income streams and transition to...