Articles
The True Impact of Incorrect Market Valuations (Part 2)
Compliance Breaches Acquisition of Assets from Related Party Some exceptions allowed under s66 enable an SMSF to acquire assets from…
The True Impact of Incorrect Market Valuations (Part 1)
Is near enough good enough when valuing SMSF assets at market value? Not according to r8.02B SISR, which requires SMSF…
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…
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….
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,…
What’s the Value of an Unlisted Asset?
One of the inherent problems in trying to obtain market value for fund investments in entities is that they have…
Navigating SMSF Market Valuations
The current market valuation of all SMSF assets, especially property and unlisted companies, has a significant impact on a member’s $1.6 million transfer balance…