A trading account can go into a negative balance without breaching the SIS Act, but care must be taken, warns ...
Insurance in an SMSF should line up with a fund’s overall investment strategy and be reviewed every 12 months, says ...
The ATO said it is reviewing and assessing all new SMSFs before they can receive a registered or complying status ...
Failure to create, execute, perform and retain documents for an SMSF can leave a fund and its trustees unable to ...
Compliance breachesAcquisition of assets from a related party
Is near enough good enough when valuing SMSF assets at market value?
The complexities surrounding market valuations will mean more onerous obligations and responsibilities for all SMSF professionals, a leading educator has ...
The definition of arm’s length dealings is not as straightforward as it seems, a technical expert has said.
Even a small bank overdraft is considered a breach of section 67 of the Superannuation Industry (Supervision) Act, says an ...