What the new testamentary trust laws mean for estate planning
A recent change to the tax treatment of income from super in a testamentary trust may require some SMSF clients to update their estate plans
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 change to the tax treatment of income from super in a testamentary trust may require some SMSF clients to update their estate plans
While recent legislation regarding excepted trust income and testamentary trusts raises a number of wider estate planning concerns, there is ...
The Accounting Professional and Ethical Standards Board (APESB) has released a new independence guide representing a significant change to ...
The end of financial year is not only a good time to review your clients’ tax position, but is also an opportunity to help them make the ...
In this second article of my four-part series, we look at the compliance issues surrounding property development and LRBAs.
Towards the end of 2019 and into 2020, the ATO provided a mix of guidance and instructions of what it expects of SMSF trustees and their ...
Over the last century, we have seen significant changes in the way relationships form and dissolve, with marriages often occurring later in ...
In the first article of a four-part series on SMSFs and property development, I focus on related-party leases and how to keep them compliant
The SMSF industry is experiencing rapid change in the wake of COVID-19. The goal posts of commerciality have shifted, together with the ...
Investors and SMSFs are feeling the pain of a reduction in dividends from corporate Australia.