Avoiding tax consequences with the related-party rules
The impact of provisions in the Income Tax Assessment Act on transactions where there is an acquisition of shares in...
The impact of provisions in the Income Tax Assessment Act on transactions where there is an acquisition of shares in...
There is a strong need for certainty in retirement policy, a far-reaching review of the system and recommendations for reform...
Ensuring an asset obeys the in-house asset rules when investing through a trust or company structure can be confusing, so...
Different approaches in dealing with the ATO result in vastly different outcomes; doing it correctly usually resolves the matter in...
Implementing strategies to ensure an SMSF complies with the residency test is vital for your clients, as failure to meet...
Targeting younger superannuants who are appropriate candidates for SMSFs can help practitioners build long-lasting and lucrative relationships.
There are some effective – and often basic – strategies to reduce or eliminate the tax payable on the taxable component of an...
Purchasing a residential property from a related party is generally a breach of superannuation law, but in some cases the...
Debate and confusion remain within the SMSF industry regarding how minutes, documents and agreements should be structured – so what's acceptable...
Although it seems basic, some super fund members remain confused about exactly when and how accumulated savings can be accessed.