Strategy

In the March 2025 Tax Agent Newsletter (Issue 10), the ATO reiterated the importance of tax professionals supporting clients to...

Freedom of Information (FOI) laws provides individuals and private entities with powerful rights to access information held by government bodies.

This article focuses on when a non-arm’s length general expense (general NALE) in an SMSF will give rise to NALI.

This decision of the Victorian Supreme Court provides Judicial guidance in response to an application for advice by the Administrator...

There’s something about property that SMSF trustees find irresistible. But for every conversation that starts with “I want to invest...

The new financial year has started, so it’s time to collect and collate SMSF records. This can be a more...

In this decision of the Administrative Review Tribunal, the Tribunal mainly upheld all the decisions of the Commissioner, which were...

Australia’s high-net-worth investors are facing a new complexity. The cause? Division 296 – the proposed tax on unrealised gains in...

The concept of dependency is fundamental in a range of estate planning situations.

There are number of ways SMSFs can receive non-arm’s length income. Part 2 of this three-part series examines some of...