The importance of having a “commitment to a shared life” to claim interdependency has again been highlighted in a recent ...
The ATO has issued guidance to SMSF trustees on why auditors may issue a qualified audit report when SMSFs use ...
The ATO said it is reviewing and assessing all new SMSFs before they can receive a registered or complying status ...
Following the success of a pilot program targeting “high-volume” SMSF auditors, the ATO is preparing to roll out more auditor ...
A lump sum withdrawal from a superannuation account shortly before the death of a member but received days after death ...
The latest ATO quarterly statistics have shown strong growth in the number of SMSFs and growth driven by Generation X ...
A death benefit paid to a charity will be treated as assessable income, according to a recent private binding ruling.
All SMSF trustees must appoint an approved auditor to audit the operations of their fund each year. This annual audit ...
A recent private binding ruling (1052284933968) has again highlighted the ATO’s tough stance on the issue of personal superannuation contribution ...