The ATO has warned advisers to be aware of recent changes to the promoter penalty laws and the consequences for ...
The “commitment to a shared life” has again been highlighted in a Private Binding Ruling regarding the criteria for meeting ...
The ATO is encouraging SMSF trustees to use its voluntary disclosure service to inform it early if a contravention has ...
The ATO is a large bureaucracy and produces a lot of guidance material. Thus it is important that advisers and ...
Accountants working on an SMSF will now need to complete a trust income schedule and lodge it with the fund’s ...
The consequences of failing to meet pension standards are significant following a recent amendment to a tax ruling, says a ...
A recent private binding ruling has stated that financial dependency can be achieved even if the beneficiary became so just ...
A key challenge for financial advisers when servicing their SMSF clients relates to difficulties encountered with the ATO, according to ...
A recent private binding ruling has stated that the payment of a superannuation death benefit to the trustee of a ...