Taxpayers will need to consider their circumstances and make their own decision on whether to convert UPEs to loans following ...
Remarks by ASFA chief executive Mary Delahunty that the Division 296 tax is similar to land tax “simply doesn’t hold”, ...
CPA Australia has highlighted ASIC’s inconsistencies in managing multi-licensed auditors, including SMSF auditors, and called for targeted reforms to strengthen ...
A superannuation death benefit refers to a payment from a super fund after the death of a member. The payment ...
To avoid any NALI implications, it’s best to thoroughly document any contribution being made into an SMSF, a legal specialist ...
The Albanese government has committed to extending the $20,000 instant asset write-off for another year if it wins the upcoming ...
In the context of SMSFs, the deductibility of expenses and their relationship to non-arm’s length income is a critical issue.
If making an in-specie contribution to an SMSF, it’s not just section 66 of the SIS Act that needs to ...
There are a few “quick concepts” that should be applied when an SMSF trustee is dealing with death benefit payments, ...