With the ATO taking a strict stance on borrowings through testamentary trusts and excepted trust income, one law firm says ...
The uncertain nature of non-fungible tokens means SMSFs need to closely assess how they will fit into the fund.
With the timeline and outcome of the government’s consultation on non-arm’s length expenditure issues uncertain, SMSF professionals have been warned ...
The SMSF industry has welcomed the government’s announcement regarding the amendments to the non-arm’s length income (NALI) provisions but has ...
SMSFs will need to ensure they follow the correct commutation process or risk breaching cashing rules, said a technical expert.
The ATO has highlighted various errors it has recently received through SuperStream messaging due to missing data and incorrect information, ...
SMSFs dealing with unallocated reserves will need to take into account new administrative steps when managing the allocation along with ...
SMSFs making large benefit payments can face several structural challenges with pensions that can shape the contribution and timing strategy for ...
With a number of professional and industry bodies still negotiating with Treasury on some of the more severe aspects of ...