Contemplating more registration for accountants
It’s widely acknowledged that the registration framework for SMSF auditors has been positive for the SMSF industry. Should registration also...
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...
The Federal Court has decided an ATO objection review need not re-consider decisions made by an auditor.
Labor’s proposed changes to the tax concessions within superannuation are a timely reminder that trustees need to manage legislative risk...
There are several factors and concerns that have not been considered by Labor in its proposal to increase superannuation taxes...
SMSF clients contemplating the purchase of a large property using limited recourse borrowing arrangements (LRBAs) need to consider how they...