Navigating tax concessions and the pitfalls of non-arm’s length income
An essential aspect of the Australian superannuation system is its provision of various taxation concessions designed to encourage ...
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.
An essential aspect of the Australian superannuation system is its provision of various taxation concessions designed to encourage ...
Long-awaited changes implementing a cap on the amount of NALI arising from a general NALE has been introduced into Parliament.
Many advisers note that asset allocation is one of the most important decisions they and their clients make. So, what are advisers ...
It’s the elephant in the SMSF room – the unadvised SMSF boasting a single asset class (think crypto or property, highly leveraged and not ...
Treasury has released exposure draft legislation for the objective of superannuation, including the following proposed objective of ...
A recently published Administrative Appeals Tribunal (AAT) case highlights the strict application of the Notice of Intent (NOI) requirements ...
When transition to retirement income streams first burst onto the scene, they spawned countless great superannuation strategies, ...
It is critical that firms providing discounted SMSF services to staff, including partners, shareholders and office holders, take action as ...
The changes made to the contribution acceptance rules have been in place for over a year now. The ‘work test’ for those aged 67 to 75 (up to ...
Once again the ATO has targeted SMSF property development schemes that divert profits of a property development project to an SMSF