Should an SMSF have a unitholders’ agreement?
Unit trusts are a common investment structure in Australia and can provide a simple way for parties to invest in...
Unit trusts are a common investment structure in Australia and can provide a simple way for parties to invest in...
Before it became an ATO reporting requirement in the 2019 annual return, Part A qualifications were primarily ignored within the...
This article examines the nature of disqualification and what convictions can preclude a person from forever being an SMSF trustee/director....
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...