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 ...
It’s best to have a plan in place if a trustee elects to make a voluntary disclosure to the ATO ...
It’s important that any business real property asset in an SMSF meets two conditions, a leading technical expert has said.
One of the major issues that can impact the SMSF audit process is market valuation, a leading educator has said.
If an SMSF breaches section 85 of the Superannuation Industry (Supervision) Act, anyone who was involved with the scheme faces ...
The ATO is reminding SMSF trustees that if they have had transfer balance account events in the last quarter they ...
Acquiring a second limited recourse borrowing arrangement for a property could breach the single acquirable asset rules, warns an SMSF ...
A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of ...