Why unwind your LRBA?
While it is no longer critical to transfer a property out of a holding trust once a loan is repaid, it may still be worthwhile to unwind the ...
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.
While it is no longer critical to transfer a property out of a holding trust once a loan is repaid, it may still be worthwhile to unwind the ...
The impact of provisions in the Income Tax Assessment Act on transactions where there is an acquisition of shares in a company that will ...
There is a strong need for certainty in retirement policy, a far-reaching review of the system and recommendations for reform that are ...
Ensuring an asset obeys the in-house asset rules when investing through a trust or company structure can be confusing, so it’s vital to ...
Different approaches in dealing with the ATO result in vastly different outcomes; doing it correctly usually resolves the matter in the ...
Implementing strategies to ensure an SMSF complies with the residency test is vital for your clients, as failure to meet this test can ...
Targeting younger superannuants who are appropriate candidates for SMSFs can help practitioners build long-lasting and lucrative ...
There are some effective – and often basic – strategies to reduce or eliminate the tax payable on the taxable component of an ...
Purchasing a residential property from a related party is generally a breach of superannuation law, but in some cases the property may meet ...
Debate and confusion remain within the SMSF industry regarding how minutes, documents and agreements should be structured – so what's ...