Why the proportioning rule is key to many strategies
The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding...
The proportioning rule is used to calculate the tax-free and taxable components of a superannuation benefit. Having a sound understanding...
SMSF auditors have been witness to some outlandish expense claims and get frequently asked: “Can an SMSF claim this as...
Recent statistics on the lodgement rates for 2019 SMSF returns has resulted in some harsh judgement being directed at tax...
The report by the Senate economics legislation committee on the six-member SMSF bill highlighted an important trap around potential disputes...
While key economic regions are expected to recover strongly next year, this is already well reflected in share prices and...
The recent Victorian Supreme Court decision of Wilstead No. 5 Pty Ltd v Smyth VSC 651 serves as an important...
While at first glance it may appear that s166 SIS doesn’t cover all the reportable breaches of SIS and applies to...
I examine yet another benefit of having an SMSF corporate trustee in addition to the many other compelling reasons why...
Recent articles have explored the decision in the case of Lewis v Lewis NSWSC 1306. One of the key aspects of...
How the administrative penalty system applies to SMSFs following the release of Law Administration Practice Statement PS LA 2020/3.