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joint venture passing sole purpose test

Does a Joint Venture Pass the Sole Purpose Test?

In the last part of our feature series on property development, we discuss related party joint ventures and the difficulty...

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SMSF related party property development and NALI

The Property Development Path Leading to NALI

Part 3 of our series in property development looks at the tax implications of not undertaking transactions on commercial terms....

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routine or mechanical service

How a Routine or Mechanical Service Impacts Independence

There has been much discussion surrounding the updated Independence Guide, published by the APESB and Professional Accounting Bodies, concerning how...

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Clearing up SMSF auditor independence

Clearing the Murky Waters of SMSF Auditor Independence

The murky waters of SMSF auditor independence just got a whole lot clearer. The Accounting Professional & Ethical Standards Board...

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property development lrba

LRBA Property Development Catch-22

In this second article of our four-part series, we look at the compliance issues surrounding property development and LRBAs. One...

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SMSF related party property development and NALI

Related Party Property Development Concerns

In this first article of our four-part series on SMSFs and property development, we focus on related party leases and...

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Derivative Volatility SMSF

ASIC Warns SMSF Trustees at Risk in Volatile Markets

ASIC has provided an early warning for SMSF trustees at risk due to increased trading activity in derivative investments and...

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SMSF trustees targeted by cybercriminals

Cyber Scams Target Unsuspecting SMSF Trustees

The early access to Superannuation programme assists SMSF trustees in need of financial assistance due to the impact of COVID-19....

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SMSF Auditors handling rent relief

Here's How SMSF Auditors Will Deal With Rent Relief

The ramifications of COVID-19 will affect SMSFs for many years. One of the financial impacts is that an SMSF may...

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uncertain SMSF asset values

Uncertain SMSF Asset Values Under COVID-19

One of the biggest sleepers from the impact of COVID-19 is uncertain SMSF asset values. For the first very time,...

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