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.
With the penalty unit increasing from $275 to $313 from 1 July 2023, SMSFs need to be extremely careful as this results in most ...
The start of July ushered in a raft of changes that impact agents and small businesses.
There are significant advantages that can result from making a voluntary disclosure including the potential to rectify and minimise ...
The ATO has updated its website to reset the expectations of taxpayers who have restructured a MLP and are waiting on a commutation ...
On Monday 19 June 2023, Treasury released an exposure draft to alter the non-arm’s length income (NALI) laws.
In January 2023 Treasury proposed a lower than arm’s length (or nil) expense (NALE) be multiplied by five.
Being able to carry forward unused annual concessional contributions (CCs) cap amounts since 2018–19 provides some much-welcomed planning ...
Just do the sums. At 31 March 2023, ATO figures showed SMSFs holding $88 billion in commercial property, representing slightly less than 10 ...
Females are closing the gender gap with retirement savings and this trend could continue as women’s participation in the workforce hits ...
For weeks now I’ve kept returning to this story in SMSF Adviser that talks about “fairness” in the context of the proposed new 15% tax on ...
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