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 ...
The application of regulation 8.02(b) and compliance in relation to the 2025 end-of-year valuations will be the benchmark for high-balance ...
It’s important that trustees and auditors don’t just consider SIS Act compliance but also the professional standards that apply, says ...