When should an SMSF obtain an actuarial certificate?
A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of...
A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of...
This is part 10 of our series of ‘employee versus contractor’ articles. Part 10 focuses on recently updated guidance from...
This article is the first in a series on SMSF succession planning. In part 1, we examine the key characteristics...
The non-arm's length income provisions contained in s 295-550 of the Income Tax Assessment Act 1997 continue to be a...
The latest instalment of the (in)famous SMSF-related series of court decisions involving the Friggers has been released in Frigger v...
The High Court in Hill v Zuda held that ‘reg 6.17A has no application to an SMSF.’ Accordingly, SMSF deeds...
Compliance breachesAcquisition of assets from a related party
With Generations X, Z and Millennials in the early stages of a wealth transfer that will place an estimated $3.5...
In this six-part series on the decision of In the matter of Gainer Associates Pty Limited NSWSC 1138, we’ll examine...
Is near enough good enough when valuing SMSF assets at market value?