News

At the risk of appearing mundane, this week’s comment is on the well-established recontribution strategy. Its primary...

SMSFs are held to high standards of compliance with the sole purpose test and provisions to deal with conflicts of...

There is often some confusion about the way a reversionary pension is treated relative to various caps and trigger...

The Div 296 tax bill has now passed the House of representatives. Its passage through the Senate is not guaranteed so...

This Bill's process is inching forward but there is still much that is required before it becomes law. The SMSF...

The devil is in the detail. A member who is eligible to make concessional contributions may claim this year’s cap...

Recently, we’ve had a couple of enquiries regarding grandparents who want to establish a superannuation balance for a...

A recent PBR 1052268337540 concerning the eligibility of a member to claim personal contributions has caused some...

I don’t usually use this forum to brag about our team and our fantastic clients - but I’m making an exception this...

There is still some discussion as to whether an SMSF should have individual or corporate trustees. This is primarily...

Should an SMSF voluntarily register for GST? For some SMSFs it’s an easy decision. Those holding commercial property...

In Dawson v Dawson, Estelle was Peter’s second wife. They were the only members and trustees of their SMSF. Peter’s...

Business real property rented to a related party only avoids being an in-house asset if it is subject to an...

All SMSF advisers are faced with a common problem. How to access current information on their clients’ SMSFs at...

The non arm’s length income rules, which have been the subject of tortuous debate and consideration for several years,...