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.
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 ...
Auditing Standard ASA 510 requires that the auditor shall obtain sufficient and appropriate audit evidence about whether the opening ...
Discretionary trusts are an extremely popular structuring and investment vehicle in Australia. In FY2016, there were around 850,000 trusts ...
This memo provides guidance on an SMSF rolling benefits to another SMSF both prior to and from 1 October 2021. The key change is the ...
While the provision of documents from non-qualified suppliers may initially appear to be a simple, low cost and straightforward approach, ...
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