Articles
The Derivatives Lure Catching SMSFs
As official interest rates hover at an all-time low of 0.25%, the derivatives lure catching SMSFs stems from their inability…
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…
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….
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…
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…
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…
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…
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…
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….
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…