Something as simple as not charging administration fees on an SMSF can taint the fund in relation to non-arm’s length ...
A trio of professional bodies has told the government that enshrining its proposed objective for superannuation into law will likely ...
The SMSFA has called on the government to remove the active member test as a requirement for any superannuation fund ...
The proposed $3 million super tax is an attack on the superannuation system as a whole, undermining what is globally ...
An essential aspect of the Australian superannuation system is its provision of various taxation concessions designed to encourage individuals to ...
The ATO will need to help trustees work out when an arrangement is internal to the fund for the purposes ...
An exception to Section 17 of the SIS Act can allow SMSFs to remunerate trustees/directors in a related-party building arrangement, ...
The SMSFA said that although it welcomes the changes to the NALI legislation, a good enough legislative framework for dealing ...
Long-awaited changes implementing a cap on the amount of NALI arising from a general NALE has been introduced into Parliament.