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SMSFs and employee shares

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...

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SMSF business real property

The Real Purpose of Business Real Property

The answer to whether a property meets the real purpose of business real property ('BRP') is "it depends". A complete...

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ATO SMSF Auditor Independence

ATO Guidance to SMSF Auditor Independence

The ATO has released its long-awaited guidance to SMSF auditor independence, reaffirming the requirements set out in APES 110 Code...

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