What type of dishonesty disqualifies a person from having an SMSF?
This article examines the nature of disqualification and what convictions can preclude a person from forever being an SMSF trustee/director
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.
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
Does paying taxes while you’re working give you the right to expect you will receive an age pension when you decide that you no longer want ...
Recently, the ATO released draft Law Companion Ruling 2019/D3 (LCR) on the newly passed non-arm’s length income (NALI) amendments to ...