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.
A recent report by University of Adelaide’s International Centre for Financial Services (Report), issued in October 2023, has raised ...
SMSF trustees regularly enter into all sorts of contracts and should be aware of the unfair contract terms to be in a position to protect ...
The SMSF Association has received numerous member inquiries in relation to the proper treatment of in-house assets – specifically what ...
Last week, Association chair, Scott Hay-Bartlem, and I travelled to Canberra to meet with politicians and Treasury officials. The topic of ...
DBA Lawyers’ Nick Walker and Daniel Butler examine how fund forms work and what the best option is for both employees and employers.
In a recent Private Binding Ruling, the ATO was asked to consider the tax treatment of the death benefit where the death benefit was paid ...
This article was originally published in The Tax Institute’s TaxVine member newsletter on 6 October 2023. The Treasury Laws Amendment ...
The recent AAT decision of Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 has challenged the ATO’s long-held view that an ...
In the last part of our series on title to assets, we discuss how trustees are appointed, what happens if an asset is not held in the fund’s ...
These two worked examples show how the taxing of unrealised capital gains can have unintended consequences.
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