The same rules apply for SuperStream, whether it is a death benefit or a normal rollover, a leading technical adviser ...
As more people show interest in high-end, physical assets, we often get asked if an SMSF can own luxury watches ...
Maintaining “perceived” independence can be one of the major challenges for an auditor, a specialist consultant has said.
More SMSF trustees are being disqualified for breaches of investment restrictions in the Superannuation Industry (Supervision) Act, an education and ...
Materiality will play a major part in determining whether there has been a breach of non-arm’s length income, an industry ...
SMSF assets should be held in the names of all trustees of the fund wherever possible, a leading educator says.
SMSFs have their own “quirks” when it comes to meeting conditions of release, a leading adviser has said.
SMSF members who take a leave of absence to reside overseas can apply for a temporary absence rule, but there ...
This article focuses on when a non-arm’s length general expense (general NALE) in an SMSF will give rise to NALI.