I’m an SMSF professional with a number of SMSF clients. There’s been so much noise around NALE issues lately that I’ve lost touch with what I need to be addressing right now and what is still awaiting clarification from the ATO. Please remind me.

My client is the trustee of an SMSF. He’s unhappy with the performance of the fund’s investments and is proposing to undertake a course to improve his investment knowledge. Can his SMSF pay the course fees? If so, would they be tax deductible?

My client recently died. I know superannuation death benefits need to be dealt with “as soon as practicable” after death but how long is “as soon as practicable”?

My client’s SMSF owns a number of properties. The members are aged in their 70’s and want to gift one of these properties to their son. Is this possible?

I’ve taken over an SMSF from another accountant and the prior year financials show a “Deferred Tax Provision 2017”. What is this and when is this tax payable?

My clients applied to register their new SMSF and get an ABN a month ago but it still hasn’t come through. What is the hold up?

My clients want to ensure their superannuation contributions are tax deductible this year. When do they need to be paid by to be deductible in the 2019/20 year?

My client is about to rollover an “untaxed element” into his SMSF. Where did it come from and what do I do with it?

My client intends to base the tenant's rent relief on the National Cabinet’s Mandatory Code of Conduct – Commercial Leasing Principles. I’m worried providing a rent deferral could cause in-house asset issues for the fund. Am I right?

My client’s SMSF owns units in a non-geared related unit trust which owns property. The trust entered into a contract to sell the property to an unrelated party on vendor finance terms. Is such a transaction permitted under the superannuation laws?

There is really nothing good to say about investment markets right now – nor, of course, the existential challenge that COVID-19 poses to society. But what does it all mean for our superannuation and in particular pensions?

My client has chosen her spouse as her attorney in the event that she loses mental capacity but her adult children will be the executors of her estate on her death. Could this arrangement cause complexities for her SMSF on her incapacity or death?