SMSFs: Can all income be NALI?
Tony Zhang
One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” re
One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” re
With the 2020–21 financial year entering the last quarter, it is timely for SMSF trustees to consider the currency of the fund investment
Earlier today, the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) [2021]
The ATO has released its long-awaited guidance on SMSF auditor independence, reaffirming the requirements set out in APES 110 Code of Ethics
The recent New South Wales Supreme Court decision of G v G (No. 2) [2020] NSWSC 818 (G v G) provides important guidance on the limitations
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures.
There is an increasing number of SMSFs that invest in 50/50 unit trusts. That is, an SMSF has a 50 per cent interest in a unit trust, with
When establishing a unit trust, consideration of legal risks and liabilities is often overlooked. As a general principle of law, the truste
From 1 July 2021, the concessional and non-concessional contribution caps are set to increase due to indexation for the first time ever sinc
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