How to pass the sole purpose test
Making sure an SMSF passes the sole purpose test (SPT) is one of the cornerstones of operating a compliant SMSF....
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....
Many advisers do not foresee the potential flow-on legal consequences from merely providing an investment strategy template to an SMSF...
My coat stand at home has a lot of caps on it; baseball caps, old school caps, cricket caps, a...
This article provides some background and some key points on SMSF investment strategies.
A pooled superannuation trust (PST) is a unit trust in which only assets of superannuation funds, approved deposit funds and...