Articles

Navigating SMSF Property Compliance
Property investment within SMSFs remains a popular strategy for building retirement wealth. Navigating SMSF property compliance, however, requires a holistic…

How A Contribution Can Trigger NALI
The ATO has clarified how a contribution can trigger non-arm’s length income (“NALI”) in its latest draft taxation ruling on…

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…

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…

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…

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…

Getting NALI – Part 2
In the last part of our series on NALI, we discuss SMSF Trustee capacity and how to apply the new…

Getting NALI – Part 1
It’s safe to say that the SMSF industry was never going to sanction LCR 2021/2 (“the LCR”) in any form. …

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…

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…