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.
The effective use of technology is driving best practices, enabling financial professionals to scale their businesses, enhance productivity, ...
The Australian Taxation Office (ATO) has issued a draft Decision Impact Statement (DIS) on the Administrative Appeals Tribunal (AAT) ...
Non-arm’s length income (NALI) applies a 45 per cent tax to both ordinary and statutory income of a superannuation fund. A net capital gain ...
There have been significant changes over the past few decades with respect to female participation in the workforce and higher education – ...
As the ubiquitously stated trust mantra confirms – it is critical to “read the deed”, particularly where an intended variation involves a ...
Many advisers favour automatically reversionary pensions (ARPs) as a popular strategy for SMSF succession planning. Indeed, in recent times, ...
On the eve of the release of the 2024 Class Annual Benchmark Report, Class CEO Tim Steele reviews some of the dynamics that have shaped the ...
The ATO is a large bureaucracy and produces a lot of guidance material. Thus it is important that advisers and taxpayers understand the ...
In light of recent changes to the professional and ethical obligations of tax practitioners, it is important for clients and advisers to ...
If legislated in their current form, the new Division 296 tax rules (the extra tax for those with more than $3 million in super) will have ...
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