With many unit trust deeds failing to reflect the recent tax and legal developments, some deeds may need to be varied, particularly where SM
A recent judgment confirms that particularly for superannuation funds, the decision of a trustee may be reviewable for want of ‘properly i
A detailed explanation of the new regulations addressing the perpetual excess transfer balance tax issue for legacy pensions.
Is ASIC’s enforcement of independence standards regarding reciprocal SMSF Auditing arrangements a glimpse into future crack downs?
SMSFs that invest in unit trusts must be very careful of any services that may be provided to a UT Trustee. Anything that goes beyond normal
The new ECPI changes restore the role of choice in the legislative framework for ECPI providing additional flexibility for SMSF trustees to
The AAT has affirmed a decision to impose stamp duty on a property involving an SMSF, which provides important lessons on accessing duty rel
While the ATO is taking a more educative approach in the transitioning phase of SuperStream, SMSF trustees and members should do their best
Many advisers need to change their procedures before registering a company for clients to ensure their clients comply with the director ID n
While many people are aware of the non-resident capital gains tax withholding obligations which arise for vendors disposing of certain taxab
SMSFs making large benefit payments can face several structural challenges with pensions that can shape the contribution and timing strateg
The decision of Frigger v Trenfield provides some important reminders for SMSF trustees and their advisers on record keeping and ensuring
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
Get the latest news and opinions delivered to your inbox each morning