Accountants urged to conduct due diligence analysis to minimise APES110 disruption
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures.
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures.
Advisers would be well aware of the ATO’s “safe harbour” regarding the application of non-arm’s length income (NALI) to related-party...
Planning for the eventual passing of superannuation death benefit payments in the most tax-effective manner has, by necessity, changed following...
One of the main advantages of a testamentary trust (TT) set up under someone’s will is that the terms can...
There is an increasing number of SMSFs that invest in 50/50 unit trusts. That is, an SMSF has a 50 per...
Related-party rental valuations are fast becoming the next big COVID challenge for SMSF trustees.
When establishing a unit trust, consideration of legal risks and liabilities is often overlooked. As a general principle of law, the...
There are an extensive number of reporting obligations relating to SMSFs, with the main one approaching in just a few...
When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the...
Is there a legal requirement to have a commercial lease in place with unrelated tenants?