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...
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.