Repeated warning: Super assets are subject to the NSW notional estate rules
The ‘notional estate’ rules that apply in New South Wales, provide that in certain circumstances assets or estates that have a connection 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 ‘notional estate’ rules that apply in New South Wales, provide that in certain circumstances assets or estates that have a connection to ...
Many SMSF professionals are finding out just how difficult it is to sail the rough waters of SuperStream. Unfortunately, the forecast is not ...
Recent legislation imposing a foreign investor land tax surcharge in Tasmania may have implications for certain SMSFs.
The recent discretionary trust related case of Cihan v Cihan [2022] NSWSC 538 appears to confirm that appointors (including of SMSFs) may ...
With geopolitical events likely to cause continued volatility in markets, infrastructure can play an important role in helping SMSF ...
The abundance of uncertainty necessitates a neutral exposure to equities, higher levels of cash and a readiness to act where events produce ...
Recent regulations introduced aimed at addressing the perpetual excess transfer balance issue for certain legacy pensions may provide a new ...
This article is part of a series of articles on SMSF succession planning. In Part 2 of the series we examine the tax considerations that ...
The Tax Office has, arguably understandably, had ongoing attempts to narrow the range of information that taxpayers can keep as private and ...
This article is the first part in a series of articles on SMSF succession planning. In Part 1 of the series we examine key considerations ...