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Strategy

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.

Latest Strategy

The real purpose of business real property

The answer to whether a property meets the real purpose of business real property (BRP) is “it depends”. A complete understanding of all

The revenge of the restructured unit trust

An inevitable part of being a professional in the SMSF space is that, occasionally, trustees will seek to venture away from the calm and une

SMSFs: Can all income be NALI?

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

ATO reaffirms SMSF auditor independence

The ATO has released its long-awaited guidance on SMSF auditor independence, reaffirming the requirements set out in APES 110 Code of Ethics

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