Should an SMSF have a unitholders’ agreement?
Unit trusts are a common investment structure in Australia and can provide a simple way for parties to invest in an investment or business ...
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.
Unit trusts are a common investment structure in Australia and can provide a simple way for parties to invest in an investment or business ...
Before it became an ATO reporting requirement in the 2019 annual return, Part A qualifications were primarily ignored within the SMSF ...
This article examines the nature of disqualification and what convictions can preclude a person from forever being an SMSF trustee/director
It’s been a long time coming but members are finally able to use the catch-up concessional contribution rules for the first time this year ...
This article examines what advice SMSF advisers can and cannot provide without “stepping over the line” especially in providing taxation, ...
A self-managed superannuation fund is a type of “trust” and, like any trust, must be run by trustee/s. However, before setting up it is ...
Appointing an attorney to look after your finances if you become mentally incapable is a good idea, but should there be limits?
An SMSF can either have a corporate trustee or individual trustees. We strongly recommend that an SMSF have a sole purpose corporate ...
Draft Law Companion Ruling LCR 2019/D3 (LCR) covers the ATO views on how the amendments to s 295-550 [of the Income Tax Assessment Act 1997 ...
We’ve entered a new era of SMSF administrative penalties where trustees are facing the consequences of any illegal activity in their funds