Strategy

The new financial year has started, so it’s time to collect and collate SMSF records. This can be a more...

In this decision of the Administrative Review Tribunal, the Tribunal mainly upheld all the decisions of the Commissioner, which were...

Australia’s high-net-worth investors are facing a new complexity. The cause? Division 296 – the proposed tax on unrealised gains in...

The concept of dependency is fundamental in a range of estate planning situations.

There are number of ways SMSFs can receive non-arm’s length income. Part 2 of this three-part series examines some of...

The end of another financial year means we now turn our minds to the 2024–25 tax return. With the Division...

While public discourse rages around Labor’s resurrected Division 296, the 15 per cent levy on unrealised superannuation earnings above $3...

Winding up an SMSF can sometimes be tricky, particularly if a pension is involved. What actuarial percentage should be used?...

As the dust settles on the new Regulations introduced from 7 December 2024, a significant technical challenge is emerging for...

An individual who has reached the age of 60 and leaves a paid job can generally start a retirement phase...