Should an SMSF have a unitholders agreement?
A unitholders agreement can provide greater certainty and minimise risks where there is more than one unitholder.
A unitholders agreement can provide greater certainty and minimise risks where there is more than one unitholder.
The recent decision of Goulopoulos and Commissioner of Taxation AATA 2540 (9 August 2022) highlights a number of important warnings...
Recent case law in Australia has shown that courts are taking a stricter view of trustee duties.
The ATO has remained silent on whether a non-fungible token (NFT) is a collectable and personal use asset ('collectable') or...
The role of trusteeship of any entity is one the courts have regularly highlighted as one that requires conduct of...
With the investment landscape facing a raft of issues, equity exposures should be focused on companies with strong balance sheets...
A recent case shows that a previously untested option might be available for bankrupt SMSF members.
Binding death benefit nominations can be a useful tool in SMSF estate planning, but there can be pitfalls for the...
A recent judgment confirms that particularly for superannuation funds, the decision of a trustee may be reviewable for want of...
The ATO has recently updated its guidance on how the transfer balance cap (TBC) rules apply where a market linked...