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.
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that, on its face, appears to allow a person ...
A recent SMSF Adviser article mentioned the decision in Clayton v Clayton [2023] NSWSC 399 in the context of what amounts to a de facto ...
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative is a ...
The proposed changes for an additional personal tax on superannuation accounts that have more than $3 million are unlikely to impact the ...
The question of whether two (or more) people are in a de facto relationship is critical for superannuation purposes, including with ...
Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB at the end of ...
My client will start a retirement phase pension from 1 July and plans to realise a capital gain on a property owned by the SMSF
Portfolio management is no new concept, especially in the finance industry. However, it is an untapped market for accountants, and here's ...
SMSFs are often linked to business enterprises in some way – they frequently own shares (even in small unlisted businesses), commercial ...
The proposed additional 15 per cent tax on earnings attributable to superannuation above $3 million has certainly raised many questions in ...
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