The impact of penalty interest on SMSF loans
Joseph Cheung & Daniel Butler
An SMSF trustee that is considering repaying an LRBA early or refinancing an LRBA should review the loan agreement and consider carefully th
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.
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
Doug McBirnie
More ECPI changes on the horizon
While the proposed changes to exempt current pension income are likely to cause some temporary disruption for the SMSF industry, they should
Kimberley Noah
Is the SG system in need of urgent overhaul?
The SG regime should undergo a systematic review to make it easier for employers to understand and comply with their obligations.
Joseph Cheung & Bryce Figot
Reversionary pension v BDBN: Which outcome is preferred?
Taking an approach where the pension documentation overrides the BDBN with SMSF estate planning could expose professionals to additional ris
Shelley Banton
Accepting EOFY contributions after 30 June
Under certain conditions, an SMSF may be able to accept an end of financial year contribution after 30 June; however, getting this wrong may
Kimberley Noah & Daniel Butler
Single Touch Payroll — are SMSFs covered?
While it’s important that advisers and employers are aware of their Single Touch Payroll (STP) and PAYG obligations, SMSF professionals an
Marjon Muizer
Age considerations with SMSF set-ups
Helping a client to decide whether an SMSF is right for them can depend on a wide range of factors and there can also be some specific consi
Daniel Butler and William Fettes
Identifying flaws in BDBNs, pension documents
It is not uncommon for there to be patchy documentation with competing wishes and directions expressed by members in BDBNs, pension documen
Daniel Butler
Important lessons on PAYG and pension payments in court case
The recent case of Price v Commissioner of Taxation [2019] FCA 543 is relevant to SMSFs paying pensions.
Andrew Doherty
Share prices set for rebound after policy stimulus
While global growth has slowed significantly since the middle of last year, various factors point to a mild reacceleration in activity late
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