Articles

ATO Targets SMSF Auditor Independence
The ATO is targeting SMSF auditors who continue to defy the independence rules. As part of its risk assessment program,…

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

The Limitations Of Routine or Mechanical Accountants
The new rules for SMSF auditor independence are clear about the choice facing SMSF firms undertaking both the audit and…

Why COVID-19 Will Fast-Track the Use of E-Signatures
One of the emerging issues from COVID-19 is the delay to SMSF trustees providing signed documentation. And while the ATO…

COVID-19 Early Release Requirements for SMSF Audit
The Government’s has implemented its early release of super plan as part of their COVID-19 stimulus measures to assist SMSF…

Aligning SMSF Compliance with COVID-19
The ATO has published answers to a number of frequently asked questions relating SMSF compliance as a result of COVID-19…

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