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SMSFs and administrative penalties

Administrative penalties are just one of the many options available to the ATO to encourage fund trustees to comply with the ...

LRBA amounts to be included in Total Superannuation Balance

Treasury Laws Amendment (2018 Superannuation Measures No.1) Bill 2019 has received Royal Assent and in relation to the TSB ...

Can my client’s trading entity be the Trustee of their SMSF?

When your client already has an established company, it is natural to ask if that company can be the Trustee of their new SMSF ...

ATO flexes muscles on lodgement deadlines - but is that really a bad thing?

The ATO updated its policies around the implication of late SMSF Regulatory returns on Wednesday - alerting trustees and ...

ATO focusing on investment strategy diversification requirements – what do trustees and auditors need to do?

The ATO recently identified approximately 18,000 SMSFs who hold 90% or more of their assets in a single asset or a single asset ...

SMSF Death Benefits

The term “as soon as practicable” appears several times in tax and superannuation law – it’s never defined and often has ...

Can an attorney under an Enduring Power of Attorney (EPOA) make or renew a binding death benefit nomination (BDBN) for a member?

Historically this question has been difficult to answer. While there does not appear to be any restriction in the ...

My client has an SMSF which owns property via an LRBA. The debt has now been paid back. Is it compulsory to transfer title to the property from the LRBA bare trust to the fund?

No, but it may still be appropriate to do so depending on the fund’s future intentions. Once the borrowing under a Limited ...

Death of a spouse when both members of a couple have pensions – how are these managed?

The 1 July 2017 changes to superannuation pensions introduced a new rule of thumb – most people can only convert $1.6m to a ...

Recent changes to excess concessional contributions and the TSB limit

While the rules surrounding excess contributions have remained relatively stable for some time now, recent changes to ...

What happens to my client’s superannuation when they die?

While most practitioners would be aware that superannuation is not covered by the deceased’s will and can only be paid to a ...

Parliament resumes – Superannuation measures introduced

The Government has introduced two bills to the House of Representatives; one that had previously lapsed when the Federal ...

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