Catch-up concessional contributions – strategies and practicalities
It’s been a long time coming but members are finally able to use the catch-up concessional contribution rules for the...
It’s been a long time coming but members are finally able to use the catch-up concessional contribution rules for the...
This article examines what advice SMSF advisers can and cannot provide without “stepping over the line” especially in providing taxation,...
A self-managed superannuation fund is a type of “trust” and, like any trust, must be run by trustee/s. However, before...
Appointing an attorney to look after your finances if you become mentally incapable is a good idea, but should there...
An SMSF can either have a corporate trustee or individual trustees. We strongly recommend that an SMSF have a sole...
Draft Law Companion Ruling LCR 2019/D3 (LCR) covers the ATO views on how the amendments to s 295-550 operate where parties...
We’ve entered a new era of SMSF administrative penalties where trustees are facing the consequences of any illegal activity in...
Does paying taxes while you’re working give you the right to expect you will receive an age pension when you...
Recently, the ATO released draft Law Companion Ruling 2019/D3 (LCR) on the newly passed non-arm’s length income (NALI) amendments to...
The ATO wants to ensure that, when an SMSF has a significant majority of its investments in a single asset...