Articles
The SMSF Reality of Owning NFTs
As the non-fungible token (“NFT”) craze continues, it is only a matter of time before they start to emerge in…
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The Real Purpose of Business Real Property
The answer to whether a property meets the real purpose of business real property (‘BRP’) is “it depends”. A complete…
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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 Derivatives Lure Catching SMSFs
As official interest rates hover at an all-time low of 0.25%, the derivatives lure catching SMSFs stems from their inability…
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Why Didn’t My SMSF Auditor Check That?
SMSF auditors are the last link in a long superannuation chain before the annual return gets lodged. And when things…
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