Individual v Corporate Trustees

There is still some discussion as to whether an SMSF should have individual or corporate trustees. This is primarily due to the additional setup cost for the company and its ongoing fees (which are discounted by 80% for a special purpose corporate trustee). In rare...

Should an SMSF Register for GST?

Should an SMSF voluntarily register for GST? For some SMSFs it’s an easy decision. Those holding commercial property yielding at least $75k in rent must register. Those purchasing commercial property who want to recoup the embedded GST, rather than have it added to...

Attorney v Executor – Who Wins?

In Dawson v Dawson, Estelle was Peter’s second wife. They were the only members and trustees of their SMSF. Peter’s son from his previous marriage, Tony, was his enduring power of attorney. Tony was validly appointed as trustee in Peter’s place due to Peter’s...

Business Real Property can be an In-House Asset

Business real property rented to a related party only avoids being an in-house asset if it is subject to an enforceable lease agreement at commercial terms. The lease should include the following considerations: The rental figure must be commercial at commencement and...

Solving the SMSF Service Conundrum

All SMSF advisers are faced with a common problem. How to access current information on their clients’ SMSFs at minimal involvement and cost. Where SMSF clients use the services of a local accountant, the adviser’s cost is minimised but there is a general lack of...