Articles
Solving the In-house Asset Compliance Maze (Part 2)
Applying the In-House Assets Rules The interaction between the IHA rules and Part 8 of SIS underscores the legislation’s holistic…
Solving the In-House Asset Compliance Maze (Part 1)
Solving the in-house asset (IHA) compliance maze is complex due to the legislation that applies to IHA breaches. The core…
Absence of a Related Lease on In-house Assets
Does the absence of a related party lease arrangement impact an SMSF’s in-house assets ratio? While many accept that business…
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….
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 Related Party Rent COVID Challenge
Related party rent valuations are fast becoming the next big COVID challenge for SMSF trustees. With property values reaching a…
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…
Extending Rent Relief to SMSF Related Parties
We know the ATO has sanctioned an SMSF negotiating rent relief with a related party tenant as a result of…
Aligning SMSF Compliance with COVID-19
The ATO has published answers to a number of frequently asked questions relating SMSF compliance as a result of COVID-19…
3 Simple Rules for Related Parties
Trying to identify related party transactions in an SMSF can seem like pulling apart a set of Russian dolls: the…