Rectification directions – ATO PS LA 2023/1
The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a rectification direction (RD) to ...
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.
The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a rectification direction (RD) to ...
Whilst it may have taken us by surprise that there wasn’t much by way of superannuation in this year’s Federal Budget, perhaps in hindsight ...
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 ...