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LCR 2021/2 – discounts to SMSFs invoke NALI
The Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s length ...
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 Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s length ...
The ability of the Family Court to attack assets held via a discretionary trust has been in little doubt, at least since the decision in ...
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a ...
The APESB has recently issued exposure draft amendments to fee provisions in the APES 110 Code of Ethics. The predominant focus is on areas ...
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation [2021] ...
Vaccination is proving to be an effective means of controlling the spread of COVID-19. Inoculation is demonstrably providing strong ...
Broadly, foreign purchaser duty surcharge of 7 per cent to 8 per cent applies on top of the normal duty impost (typically between 5 per cent ...
In a range of respects, binding death benefit nominations (BDBNs) are often seen as analogous to a key aspect of any holistic estate plan, ...
While many of the scenarios I have previously written about are somewhat unusual and rarely cross the desk of your average adviser, the ...
While enduring powers of attorney (EPA) are generally a key component of a holistic estate plan, it is critical to remember that special ...
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