A superannuation death benefit refers to a payment from a super fund after the death of a member. The payment ...
To avoid any NALI implications, it’s best to thoroughly document any contribution being made into an SMSF, a legal specialist ...
In the context of SMSFs, the deductibility of expenses and their relationship to non-arm’s length income is a critical issue.
Avoiding NALI penalties comes down to how the non-arm's length expense rules are written and when they apply to income ...
The ATO has again issued a warning to SMSF trustees that there are serious consequences for early access to superannuation.
SMSF trustees and auditors have continued to rely on incorrect and outdated practices, the ATO has warned.
The benefits of an SMSF making a voluntary disclosure to the ATO typically outweigh the risks, a leading legal practitioner ...
SMSFs with primary production land could face potential problems if they partake in carbon credit projects, a leading specialist has ...
For an asset to be classified as business real property it must first satisfy the business use test, a leading ...