Dealing with the reporting of rental deferrals
SMSF professionals may interpret and apply the reporting requirements of rent deferral differently and the ATO may therefore need to...
SMSF professionals may interpret and apply the reporting requirements of rent deferral differently and the ATO may therefore need to...
In the last part of our feature series on property development, we discuss related-party joint ventures and the difficulty of...
The ATO’s draft legislative instrument for the in-house asset exclusion for SMSFs providing rental relief poses some questions which may...
Part 3 of our series in property development looks at the tax implications of not undertaking transactions on commercial terms.
SMSF clients who previously commuted a pre 1-July 2017 market-linked pension, will need to ensure that the commutation debit recorded...
Recent economic uncertainty raises questions around what responsibilities trustees and auditors have in relation to an SMSF's ability to continue...
The legislation for the electronic execution of documents is complex and varies between different jurisdictions. SMSF professionals and their clients, therefore,...
Two recent cases highlight the importance of a valid Binding Death Benefit Nomination (BDBN) and succession planning, especially who controls...
There has been much discussion surrounding the updated Independence Guide, published by the APESB and professional accounting bodies, concerning how...
Superannuation death benefits should continue to be a legitimate source of excepted trust income distributions, despite the new testamentary trust...