Repeated warning: Super assets are subject to the NSW notional estate rules
The ‘notional estate’ rules that apply in New South Wales, provide that in certain circumstances assets or estates that have...
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.
The recent discretionary trust related case of Cihan v Cihan NSWSC 538 appears to confirm that appointors (including of SMSFs) may not...
With geopolitical events likely to cause continued volatility in markets, infrastructure can play an important role in helping SMSF investors...
The abundance of uncertainty necessitates a neutral exposure to equities, higher levels of cash and a readiness to act where...
Recent regulations introduced aimed at addressing the perpetual excess transfer balance issue for certain legacy pensions may provide a new...
This article is part of a series of articles on SMSF succession planning. In Part 2 of the series we...
The Tax Office has, arguably understandably, had ongoing attempts to narrow the range of information that taxpayers can keep as...
This article is the first part in a series of articles on SMSF succession planning. In Part 1 of the...