Articles
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…
Is General Expense NALI Material?
The SMSF industry breathed a small sigh of relief after the release of the latest general expense NALI rules. While…
Navigating Disqualified SMSF Trustees
Navigating disqualified SMSF trustees can be challenging because there are many moving parts to deal with. As the number of…
Dealing with ATO Rectification Directions
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative…
Is an Overpaid Present Entitlement a Borrowing?
When an SMSF receives an overpaid present entitlement, the first question is whether it represents a borrowing. There is a…
ATO Softens Market Valuation Guidelines
The ATO has released softened market valuation guidelines providing a new approach for SMSF trustees and auditors. There is a…
How to Pass the Business Use Test
There is no study guide available on how to pass the business use test. The facts are that business real…