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…
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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…
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Why PS LA 2020/3 Covers All SIS Breaches
Is there a glaring omission in the new Practice Statement Law Administration 2020/3 (PSLA)? It would appear at first glance that…
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SMSF Auditors Challenged by New Penalty Regime
SMSF auditors have been handed a small, but significant, shift in their responsibility as SMSF gatekeepers by the release of…
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The New Era of SMSF Penalties
We’ve entered a new era of SMSF administrative penalties where trustees are facing the consequences of any illegal activity in…
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