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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

NALI — is the ATO’s net too wide?

Recently, the ATO released draft Law Companion Ruling 2019/D3 (LCR) on the newly passed non-arm’s length income (NALI) amendments to s 29

Salary sacrifice amounts and SG changes

From 1 July 2020 employers will also be required to provide superannuation guarantee (‘SG’) support on the amount of employee salary sac

NALI warning –– draft LCR 2019/D3

Draft Law Companion Ruling LCR 2019/D3 contains a very draconic application of the newly amended non-arm’s length income (NALI) and expend

How to pass the sole purpose test

Making sure an SMSF passes the sole purpose test (SPT) is one of the cornerstones of operating a compliant SMSF. One of the most important t

LRBAs — current tips and traps

The limited recourse borrowing arrangement (LRBA) lending market has undergone a significant shift in recent years, with most first-tier ban

Why we’ll keep delivering for our communities in the face of COVID-19

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As Australia tries to keep pace with a rapidly changing business and social landscape in the wake of COVID-19, Momentum Media is leading the way delivering essential content to our communities, writes Alex Whitlock, director of Fintech Business.

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