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Strategy

Latest Strategy

SMSFs: Can all income be NALI?

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

SMSFs and 50/50 unit trusts

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

SMSFs, LRBAs and NALI

When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the L

The arm’s length test

Is there a legal requirement to have a commercial lease in place with unrelated tenants?

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Do you have clients that are aged 65 or 66 planning to trigger the bring forward rules?

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