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) 
The recent New South Wales Supreme Court decision of G v G (No. 2)  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.
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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