Articles
How to Pass the Business Use Test
There is no study guide available on how to pass the business use test. The facts are that business real…
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How To Legally Acquire Assets from a Related Party
Legally acquiring assets from a related party seems almost too good to be true, especially when s66 SIS forbids it….
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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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Related Party Property Development Concerns
In this first article of our four-part series on SMSFs and property development, we focus on related party leases and…
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Here’s How SMSF Auditors Will Deal With Rent Relief
The ramifications of COVID-19 will affect SMSFs for many years. One of the financial impacts is that an SMSF may…
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Commercial Leasing Code of Conduct Confirmed for SMSFs
The Government has agreed to a new Code of Conduct (“Code”) that imposes a set of good faith leasing principles…
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