iscover
The impact of ECPI choice
Miranda Brownlee
How the ECPI rules have changed in recent years and what it means for SMSF clients.
How the ECPI rules have changed in recent years and what it means for SMSF clients.
SMSFs making large benefit payments can face several structural challenges with pensions that can shape the contribution and timing strateg
When you pass away, it is important to ensure your loved ones are not left with a financial and legal headache. With specialised forward pla
For many years there was a debate in the SMSF industry as to whether an SMSF binding death benefit nomination (BDBN) could last indefinitely
The laws and regulations around the use of digital document and e-signatures in Australia are set to change with the Australian Government r
As a valued road map to your ultimate financial goals, a well-defined investment strategy is an essential step in retirement planning, which
From an asset protection perspective, most specialist advisers recommend that an SMSF intending to invest in real property (ignoring any bor
The new recently introduced bill on enhancing superannuation outcomes has provided a further update on how the government will implement its
At the heart of the self-managed superannuation fund (SMSF) regime is whether the Commissioner will issue a Notice of Compliance.
The recent AAT decision in Driscoll and Commissioner of Taxation [2021] AATA 3892 has important implications that all SMSF professionals (an
With major changes to the work test possibly coming next year, advisers will need to be cognisant of the re-evaluation of new sets of contri
On 22 June 2020, the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 (Cth)) received royal assent, which intr
The ATO issued its comprehensive ruling, TR 2010/1, on what constitutes a contribution to a superannuation fund in February 2010. A revised
The much-anticipated Law Companion Ruling 2021/2 has not resolved the nuances of ITAA97 section 295-550. The Regulator’s interpretation is
With the continued evolving demographics in SMSFs, six-member funds may be utilised differently to manage aging SMSF members and better enha
The ability of the Family Court to attack assets held via a discretionary trust has been in little doubt, at least since the decision in Ken
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a
The APESB has recently issued exposure draft amendments to fee provisions in the APES 110 Code of Ethics. The predominant focus is on areas
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation [2021]
Vaccination is proving to be an effective means of controlling the spread of COVID-19. Inoculation is demonstrably providing strong protecti
Get the latest news and opinions delivered to your inbox each morning
Get notifications in real-time for staying up to date with content that matters to you.
