Non-lapsing BDBNs (again) – confirmation that there is no debate
The recent decision on Hill v Zuda Pty Ltd HCA 21 has confirmed that regulation 6.17A has no application to...
The recent decision on Hill v Zuda Pty Ltd HCA 21 has confirmed that regulation 6.17A has no application to...
The recent case of Papadam v Smidam Pty Limited NSWSC 629 serves as an important illustration of what happens when...
What the extension of the ATO's transitional compliance approach in PCG 2020/5 means for SMSF professionals.
The predicted ongoing increases in interest rates have sent shivers down the spines of many SMSF trustees, but should they...
A recent decision confirms the longstanding position that superannuation is not an asset of the estate.
If the relationship between SMSF members falls apart, seeking to remove a member from the fund can prove difficult and...
The law in relation to who is an employee or independent contractor has developed over many years both here in...
The ‘notional estate’ rules that apply in New South Wales, provide that in certain circumstances assets or estates that have...
Many SMSF professionals are finding out just how difficult it is to sail the rough waters of SuperStream. Unfortunately, the...
Recent legislation imposing a foreign investor land tax surcharge in Tasmania may have implications for certain SMSFs.