Articles
The Compliance Impact of SuperStream
While the teething problems continue, the compliance impact of SuperStream depends on whether the SMSF is the transferring or receiving…
How To Legally Acquire Assets from a Related Party
Legally acquiring assets from a related party seems almost too good to be true, especially when s66 SIS forbids it….
Is an NFT a Collectable and Personal Use Asset?
The ATO has remained silent on whether a non-fungible token (NFT) is a collectable and personal use asset (“collectable”) or…
What If There’s No Comparable Sales?
The ATO requirement to include comparable sales in a kerbside valuation for property held in an SMSF result in delays….
Sailing the Rough Waters of SuperStream
Many SMSF professionals are finding out just how difficult it is to sail the rough waters of SuperStream. Unfortunately, the…
Navigating Control in Related Party Entities
An essential rule in navigating related party entities is that the SMSF and related parties determine how an entity is…
The SMSF Reality of Owning NFTs
As the non-fungible token (“NFT”) craze continues, it is only a matter of time before they start to emerge in…
Getting NALI – Part 2
In the last part of our series on NALI, we discuss SMSF Trustee capacity and how to apply the new…
Getting NALI – Part 1
It’s safe to say that the SMSF industry was never going to sanction LCR 2021/2 (“the LCR”) in any form. …
Can an SMSF Own Employee Shares?
Employers are turning to alternative methods of rewarding employees as wage freezes become commonplace during the pandemic. With record low…