Articles
Does A Declaration of Trust Satisfy r4.09A?
While separation of assets remains one of the most reported contraventions by SMSF auditors, the question is: does a declaration…
Managing SMSF Expenses to Avoid NALI
Managing SMSF expenses with diligence and care is the first step to avoiding general expense NALI. While NALI is a…
Solving the In-house Asset Compliance Maze (Part 2)
Applying the In-House Assets Rules The interaction between the IHA rules and Part 8 of SIS underscores the legislation’s holistic…
Solving the In-House Asset Compliance Maze (Part 1)
Solving the in-house asset (IHA) compliance maze is complex due to the legislation that applies to IHA breaches. The core…
Absence of a Related Lease on In-house Assets
Does the absence of a related party lease arrangement impact an SMSF’s in-house assets ratio? While many accept that business…
Caddick Case Reinforces Professional Standards
In a class action that will most likely never go to trial, the Caddick Case reinforces the importance of professional…
Is AI The Final SMSF Frontier?
The SMSF industry relies heavily on technology for operational efficiency, minimising risk, and ensuring compliance. But is the development of…
The Key to Owning SMSF Assets (Part 2)
In the last part of our series on title to assets, we discuss how trustees are appointed, what happens if…
The Key to Owning SMSF Assets (Part 1)
While it might appear straightforward, attention to detail is the key to owning SMSF assets. And with r4.09A SISR now…
ATO Targets SMSF Property Schemes. Again.
Once again, the ATO has targeted SMSF property development schemes that divert profits of a property development project to an…