Articles
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Does A Declaration of Trust Satisfy r4.09A?
While separation of assets remains one of the most reported contraventions by SMSF auditors, the question is: does a declaration…
![SMSF expenses](https://asfaudits.com.au/wp-content/uploads/2024/05/AdobeStock_178558658.jpeg)
Managing SMSF Expenses to Avoid NALI
Managing SMSF expenses with diligence and care is the first step to avoiding general expense NALI. While NALI is a…
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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…
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Caddick Case Reinforces Professional Standards
In a class action that will most likely never go to trial, the Caddick Case reinforces the importance of professional…
![SMSF compliance is the key to correct title to assets](https://asfaudits.com.au/wp-content/uploads/2023/09/AdobeStock_573349820.jpeg)
The Key to Owning SMSF Assets (Part 2)
In the last part of our series on title to assets, we discuss how trustees are appointed, what happens if…
![SMSF must have title to assets under r4.09A SISR](https://asfaudits.com.au/wp-content/uploads/2023/09/AdobeStock_588772440.jpeg)
The Key to Owning SMSF Assets (Part 1)
While it might appear straightforward, attention to detail is the key to owning SMSF assets. And with r4.09A SISR now…
![SMSF property development schemes and arrangements](https://asfaudits.com.au/wp-content/uploads/2023/08/AdobeStock_195032091.jpeg)
ATO Targets SMSF Property Schemes. Again.
Once again, the ATO has targeted SMSF property development schemes that divert profits of a property development project to an…
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Is General Expense NALI Material?
The SMSF industry breathed a small sigh of relief after the release of the latest general expense NALI rules. While…
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Navigating Disqualified SMSF Trustees
Navigating disqualified SMSF trustees can be challenging because there are many moving parts to deal with. As the number of…
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Dealing with ATO Rectification Directions
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative…