Articles
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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How to Pass the Sole Purpose Test
Making sure an SMSF passes the sole purpose test (“SPT”) is one of the cornerstones of operating a compliant SMSF….
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