One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” re
Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
SMSF Adviser also keeps professionals informed on what strategies cutting-edge businesses are using to keep ahead of the competition, including what technologies, marketing tools and HR strategies are getting the best results.
With the 2020–21 financial year entering the last quarter, it is timely for SMSF trustees to consider the currency of the fund investment
Earlier today, the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) 
SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property and, in some c
The recent New South Wales Supreme Court decision of G v G (No. 2)  NSWSC 818 (G v G) provides important guidance on the limitations
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures.
Planning for the eventual passing of superannuation death benefit payments in the most tax-effective manner has, by necessity, changed follo
One of the main advantages of a testamentary trust (TT) set up under someone’s will is that the terms can be drafted such that they compl
Get the latest news and opinions delivered to your inbox each morning