Strategy

The case of Re Owies Family Trust VSC 716 (Owies) provides many lessons for trustees and advisers dealing with discretionary...

The AAT yesterday handed down a decision regarding the disqualification of trustees or responsible officers of corporate trustees of superannuation...

An inevitable part of being a professional in the SMSF space is that, occasionally, trustees will seek to venture away...

Investing in property through a self-managed super fund (SMSF) has grown in popularity in recent years, particularly since it became...

One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in...

With the 2020–21 financial year entering the last quarter, it is timely for SMSF trustees to consider the currency of...

Earlier today, the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) AATA 745. It...

The ATO has released its long-awaited guidance on SMSF auditor independence, reaffirming the requirements set out in APES 110 Code...

SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property...

The recent New South Wales Supreme Court decision of G v G (No. 2)  NSWSC 818 (G v G) provides important...