Welcome to the last edition of Heffron Highlights for 2024.

We all spend a lot of time worrying about when an SMSF investment might involve a related party....

Recent statistics from the ATO show that last year, over 90,000 people applied to get early access...

Most SMSFs pay tax (or receive a refund) once a year when they lodge their annual return. But some...

A trustee needs to obtain an actuarial certificate if the "proportionate method" is used to exclude...

There are plenty of complexities and potential challenges to be navigated when investing overseas....

Back in 2021, some important changes were made to the rules governing how SMSFs paying retirement...

Building materials are one of those items your fund can’t buy from a related party. Why can’t I,...

The last month has been interesting both in terms of what has happened and also what hasn’t.

Powers of attorney have specific uses when it comes to SMSFs – so much so that my usual mantra is...

Contribution splitting is a great strategy to help couples even up their super even when one person...

All SMSFs trustees are required to appoint an approved auditor to audit the operations of their...