An alternative to an SMSF establishing a limited recourse borrowing arrangement (LRBA) is for the fund to invest in a unit ...
The latest ATO data confirms that the SMSF sector is continuing to grow. The SMSF quarterly statistical report for December ...
Following applications made by ASIC, the Federal Court has made interim orders freezing certain assets of Melbourne-based ...
SMSFs with primary production land could face potential problems if they partake in carbon credit projects, a leading ...
Smarter SMSF has launched a Legacy Pension Hub, designed to assist professionals in navigating the recent regulations ...
The Administrative Review Tribunal has intimated that doing more than 250 audits per year could compromise the integrity of ...
As the population ages, legal professionals increasingly face challenges surrounding capacity, elder abuse, and decision ...
For an asset to be classified as business real property it must first satisfy the business use test, a leading audit ...
When it comes to winding up an SMSF, good advisers shouldn’t offer information but rather ask clients what they want to ...
SMSF members continue to outpace APRA-regulated funds in actively transitioning to retirement phase, according to the most ...
The ATO has issued guidance on what it will focus on regarding auditor compliance for 2025. The regulator has said that in 2024 more than 32,000 new funds entered the sector – an increase of 21 per ...
The non-lodgment of superannuation annual returns continues to be one of the ATO’s major concerns, the deputy commissioner for superannuation has said. Emma Rosenzweig, deputy commissioner for the ATO ...