Should your SMSF have a corporate trustee or individual trustees?
An SMSF can either have a corporate trustee or individual trustees. We strongly recommend that an SMSF have a sole...
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...
Under the current rules, the maximum amount of “concessional” superannuation contributions that can be claimed is $25,000.00 per person per...
From 1 July 2020 employers will also be required to provide superannuation guarantee (‘SG’) support on the amount of employee...
It is not uncommon for a self-managed superannuation fund (SMSF) to hold insurance on the life of one or more...
Draft Law Companion Ruling LCR 2019/D3 contains a very draconic application of the newly amended non-arm’s length income (NALI) and...