Strategy

Death benefit taxes can have a significant impact on your clients’ inheritance, but careful estate planning can help minimise the...

The opportunity to transfer an interest in a related trust or company remains an important option in structuring your client’s...

SMSF practitioners are still falling into basic compliance traps, and with ASIC keeping its eye firmly on the SMSF sector,...

SMSFs with non-commercial related-party loans are now aware of the deadline for fixing these arrangements, but the question is: will...

Contribution reserving can be a powerful strategy. However, practitioners need to be aware of some of the difficulties and what...

When dividend imputation began in 1987 it was heralded by its architect, then Treasurer Paul Keating, as offering an enormous...

The Turnbull government has indicated superannuation is back on the table in terms of tax reform and that the government...

The death of a client is a tricky time for SMSF practitioners – for all sorts of reasons. Just one of...

Despite the low interest rate environment, SMSF trustees are still hanging tight to their cash investments. How do you find...

Despite the persistent warnings, there continues to be a range of difficulties associated with binding death benefit nominations (BDBNs) so...