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Strategy

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.

Latest Strategy

Related-party LRBA variations and PCG 2016/5

Advisers would be well aware of the ATO’s “safe harbour” regarding the application of non-arm’s length income (NALI) to related-part

SMSFs and 50/50 unit trusts

There is an increasing number of SMSFs that invest in 50/50 unit trusts. That is, an SMSF has a 50 per cent interest in a unit trust, with

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