New opportunities for employees to claim additional superannuation
Under the current rules, the maximum amount of “concessional” superannuation contributions that can be claimed is $25,000.00 per person per...
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...
Making sure an SMSF passes the sole purpose test (SPT) is one of the cornerstones of operating a compliant SMSF....
The limited recourse borrowing arrangement (LRBA) lending market has undergone a significant shift in recent years, with most first-tier bank...
The GST withholding regime (“withholding regime”) was introduced on 1 July 2018 to collect GST from foreign vendors, but it...
There has been a number of commentators suggesting that if a pension reversion nomination conflicts with a binding death benefit...
The government has recently passed legislation to reduce the ambiguity surrounding the effect of non-arm’s length expenditure (NALE) on SMSFs.
The inclusion of gold or silver in an SMSF’s portfolio sets in train a series of questions for the auditor....