Which comes first, contribution acceptance or caps?
The changes made to the contribution acceptance rules have been in place for over a year now. The ‘work test’...
The changes made to the contribution acceptance rules have been in place for over a year now. The ‘work test’...
Once again the ATO has targeted SMSF property development schemes that divert profits of a property development project to an...
Any super fund member who has commenced an account-based pension since 1 July 2017 (even if the pension has been...
We have previously issued four prior articles linked to this series focusing on the employee versus contractor distinction.
From July 2021 changes to the Australian Accounting Standards (AAS) have meant that many SMSFs and trusts (including discretionary and...
A key planning issue for SMSFs that have invested in a related unit trust is whether any income derived via...
Even couples well below the new proposed threshold could face an extra 15 per cent tax thanks to an insurance...
A recent AAT decision illustrates the sorts of evidence that might be necessary in order for an SMSF to not...
SMSF trustees must only pay expenses that belong to the fund’s activities. They should not pay expenses for anyone else.
My client’s SMSF purchased a property via an LRBA in March 2023 by borrowing from a related party. When they...