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 ...
Who takes control of an SMSF when a member dies can present challenges, but they are not insurmountable, a superannuation ...
The end of another financial year means we now turn our minds to the 2024–25 tax return. With the Division ...
The rules are the same, despite what asset an SMSF may invest in, a leading adviser has warned.
The time frame needed to wind up an SMSF depends on the fund's structure and assets, a technical specialist has ...
SMSF trustees should make themselves familiar with section 109 of the Superannuation Industry (Supervision) Act, a leading audit technical specialist ...
SMSF auditors must meet trustee declaration requirements to avoid compliance issues, the ATO has warned.