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.
The new financial year has started, so it’s time to collect and collate SMSF records. This can be a more ...
SMSFs should start preparing for a shift in the compliance environment, particularly around reporting and valuation of fund assets, a ...