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) 
SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property and, in some c
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.
Planning for the eventual passing of superannuation death benefit payments in the most tax-effective manner has, by necessity, changed follo
One of the main advantages of a testamentary trust (TT) set up under someone’s will is that the terms can be drafted such that they compl
There are an extensive number of reporting obligations relating to SMSFs, with the main one approaching in just a few days for some funds.
Following the challenges and uncertainty of 2020, a technical expert has outlined some simple changes that clients can make in relation to s
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