PSLA 2026/1 outlines the policy to be applied to the use of the registrar's power to extend an eligible officer's ...
Lyn Formica, head of SMSF technical and education services for Heffron, said the issue has come to light over the ...
The ruling (1052471764879) deals with a beneficiary who is a parent of the deceased. The facts presented to the tribunal ...
The facts of the PBR (1052470193578) state that the member was aged over 65 years at the date of their ...
Aaron Dunn, CEO of Smarter SMSF, said he anticipates that now the ATO has a tool available and there is ...
Data reveals that from 2019-20 to 2023-24 the number of auditors specialising in SMSF has decreased from 4,773 to 2,942. ...
In a recent private binding ruling (1052395100997) the commissioner found the beneficiary applicant was not in an interdependent relationship nor ...
In a recent Private Binding Ruling (1052451473448), the commissioner said despite being subsidised by parent before their death, the beneficiary ...
The analysis of data over the five years to 30 June 2025 revealed that on average 31,200 funds entered the ...