Rectification directions – ATO PS LA 2023/1
The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a...
The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a...
Whilst it may have taken us by surprise that there wasn’t much by way of superannuation in this year’s Federal...
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that, on its face, appears to allow a...
A recent SMSF Adviser article mentioned the decision in Clayton v Clayton NSWSC 399 in the context of what amounts...
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative...
The proposed changes for an additional personal tax on superannuation accounts that have more than $3 million are unlikely to...
The question of whether two (or more) people are in a de facto relationship is critical for superannuation purposes, including...
Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB...
My client will start a retirement phase pension from 1 July and plans to realise a capital gain on a...
Portfolio management is no new concept, especially in the finance industry. However, it is an untapped market for accountants, and...