Going concern basis of accounting
Recent economic uncertainty raises questions around what responsibilities trustees and auditors have in relation to an SMSF's ability to continue...
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...
The recent decision of Sutton v NRS(J) Pty Ltd NSWSC 826 highlights the importance of having original executed copies of all...
The introduction of ATO instrument SPR 2020/1 has allows LRBAs to be arranged in a slightly different way, and potentially makes...
A recent change to the tax treatment of income from super in a testamentary trust may require some SMSF clients...
While recent legislation regarding excepted trust income and testamentary trusts raises a number of wider estate planning concerns, there is...
The Accounting Professional and Ethical Standards Board (APESB) has released a new independence guide representing a significant change to the traditionally...