While separation of assets remains one of the most reported contraventions by SMSF auditors, the question is: does a declaration ...
When contemplating an SMSF being an investor in a related unit trust structure, many advisers and SMSF trustees focus on ...
Unless carefully managed, unpaid present entitlements (UPEs) and beneficiary accounts in family/discretionary trusts can give rise to significant tax risks, ...
Providing life interest or life estate is becoming an increasingly common way to protect the inheritance of children in a ...
Exemptions under the in-house asset rules can help SMSFs regarding investments in unit trusts, says a superannuation specialist.
Failing to follow the specific requirements of a trust instrument when appointing a beneficiary can potentially leave a trustee responsible ...
The ATO has issued a reminder to financial advisers and accounting professionals to ensure their readiness for year-end distributions for ...
Before making a distribution from a discretionary trust it’s important to check that the person, company, trust or charity is ...
The asset protection strategy, often referred to as a 'gift and loan back' arrangement (and various iterations of it), has ...