Strategy

Calculation of ECPI in 2017/18 is more complex than in the past for accountants, actuaries, advisers, software providers and trustees.

Artificial intelligence and robotics are being heralded as a productivity revolution from which no industry is immune, but what does...

Cryptocurrency will appear in many 2018 financial statements for SMSF clients. What audit evidence do auditors need and how can...

Paying arm’s length and appropriate fund expenses can be used as a strategy to reduce an individual’s TSB, subject to...

There’s been a marked uptick in commentary about market cycles, market pricing and the risk of correction. Pricing and valuations...

This article highlights some reasons why a contribution reserving strategy may be used by an SMSF, and also briefly discusses...

A potential rise in volatility in markets could provide SMSFs with an opportunity to snap up high-quality assets more cheaply...

Conducting audits once every three years will see errors and misstatements made in the first year snowball into bigger issues...

An issue that advisers may not be aware of as we head towards the end of financial year is the...

The total superannuation balance now determines many rights and entitlements and so it is important for practitioners to carefully monitor...