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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

Div 296 will tax unrealised gains and more

Taxation of unrealised capital gains has been contentiously debated among OECD countries. Australia appears set to join the ranks of Norway ...

Unbundling superannuation dependency

For the purposes of the Superannuation (Industry) Supervision Act (SISA), a dependant in relation to a person includes the spouse of the ...

Death benefit payments from super

A superannuation death benefit refers to a payment from a super fund after the death of a member. The payment can be in the form of a lump ...

When can NALE not give rise to NALI?

In the context of SMSFs, the deductibility of expenses and their relationship to non-arm’s length income is a critical issue.