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...

NALI Law Passes – Who Cares?

The non arm’s length income rules, which have been the subject of tortuous debate and consideration for several years, have finally been passed. They are effective from 1 July 2024 but apply from 1 July 2018. They limit the amount of NALI arising from a...

Fee Offer Extended

We have decided to extend our special fee offer to no later than the end of September. The number of SMSFs we can accept under this offer is limited so it will close earlier once this limit has been reached though fund transfers in progress at that time will still be...

Have You Run Out of Time?

If there is a possibility that members/trustees will not be able to cashflow their contributions or pension payments by 30th June a promissory note might help. A contribution can be made by supplying the fund trustees with a promissory note, on or before 30th June,...