Articles
The Key to Owning SMSF Assets (Part 2)
In the last part of our series on title to assets, we discuss how trustees are appointed, what happens if…
The Key to Owning SMSF Assets (Part 1)
While it might appear straightforward, attention to detail is the key to owning SMSF assets. And with r4.09A SISR now…
Is General Expense NALI Material?
The SMSF industry breathed a small sigh of relief after the release of the latest general expense NALI rules. While…
Navigating Disqualified SMSF Trustees
Navigating disqualified SMSF trustees can be challenging because there are many moving parts to deal with. As the number of…
Dealing with ATO Rectification Directions
Receiving an ATO rectification direction for a compliance breach may seem like winning at the casino, especially when the alternative…
ATO Softens Market Valuation Guidelines
The ATO has released softened market valuation guidelines providing a new approach for SMSF trustees and auditors. There is a…
The Compliance Impact of SuperStream
While the teething problems continue, the compliance impact of SuperStream depends on whether the SMSF is the transferring or receiving…
What If There’s No Comparable Sales?
The ATO requirement to include comparable sales in a kerbside valuation for property held in an SMSF result in delays….
Sailing the Rough Waters of SuperStream
Many SMSF professionals are finding out just how difficult it is to sail the rough waters of SuperStream. Unfortunately, the…
Navigating Control in Related Party Entities
An essential rule in navigating related party entities is that the SMSF and related parties determine how an entity is…