Applying the magnifying glass to section 109 — Part 1
Recent amendments to section 295-550 of the Income Tax Assessment Act 1997 have focused a spotlight on non-arm’s length dealing within SMSFs ...
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.
Recent amendments to section 295-550 of the Income Tax Assessment Act 1997 have focused a spotlight on non-arm’s length dealing within SMSFs ...
Many SMSF advisers approach capital gains tax (CGT) questions that arise for SMSFs with a simple rule of thumb in mind: namely, capital ...
Many SMSF advisers approach capital gains tax (CGT) questions that arise for SMSFs with a simple rule of thumb in mind: namely, capital ...
Given all the talk about the dreadful bushfires, you’d be forgiven for thinking victims could access their super to help with their recovery
A superannuation interest is considered “property” for the purposes of the Family Law Act 1975 (Cth) (FLA). Thus, it may be split in a ...
After a period of change and significant uncertainty for many advisers, the industry now appears to be entering a more stable environment ...
UK pension funds meet the definition of a foreign superannuation fund. As such, transfers are subject to special Australian tax treatment ...
For former UK residents with money in a UK pension scheme who have chosen to make Australia their home, it probably makes sense to transfer ...
An investment-linked annuity is a lifetime income stream where the retiree’s income varies to reflect changes in the value of a selected ...
With the prolonged drought and bushfires affecting many farmers and rural businesses across the country, questions are often raised about ...