A lump sum withdrawal confirmed a day before a member passed but received four days later is still considered a ...
Outstanding SMSF annual returns will be a primary focus of the ATO, the deputy commissioner has said.
The ATO is reminding SMSF trustees that some funds may need to lodge their annual return by 31 October.
The ATO has reminded SMSF auditors that they must gather sufficient evidence to verify ownership and asset separation.
The ATO has released guidance on the evidence that approved SMSF auditors must obtain to meet compliance standards.
For a relationship of dependency to be established, there must be more than the mere giving of money, a recent ...
If late super guarantee payments affect a member’s concessional contribution cap, there are steps that can be taken to try ...
Despite an individual being dependent on the deceased before they pass away, they do not automatically qualify as a death ...
Family trust structures are coming under increasing scrutiny by the ATO, a legal specialist has said.