Historically, the income of a fund has been taxed as non-arm’s length income (NALI) (ie at 45%...

Non-concessional contributions cap & the “bring forward” rule

Many would know that the ATO follows a risk assessment process when notified of the establishment...

My client is the trustee of an SMSF. He’s unhappy with the performance of the fund’s investments...

My client recently died. I know superannuation death benefits need to be dealt with “as soon as...

Whilst the Government has not yet publicly released the results of its Retirement Income Review...

SMSF names don’t need to be unique – there are many SMSFs called “Smith Superannuation Fund”....

My client’s SMSF owns a number of properties. The members are aged in their 70’s and want to gift...

Recently Meg Heffron wrote a blog about one of those cases where the retiree undertook a classic...

Once upon a time, there lived many retirees that rolled over their superannuation savings to...

This deferred tax provision is a result of the 2017 super reforms when the transfer balance cap and...

All approved SMSF auditors are required to comply with the independence requirements set out in the...