Articles

Before it became an ATO reporting requirement in the 2019 annual return, Part A qualifications were primarily ignored within the…

The government has recently passed legislation to reduce the ambiguity surrounding the effect of non-arms length expenditure (NALE) on SMSFs.   Where a fund incurs less (or nil) expenditure by participating in a…

SMSF auditors are the last link in a long superannuation chain before the annual return gets lodged. And when things…