Articles
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Is AI The Final SMSF Frontier?
The SMSF industry relies heavily on technology for operational efficiency, minimising risk, and ensuring compliance. But is the development of…
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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…
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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…
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ATO Targets SMSF Property Schemes. Again.
Once again, the ATO has targeted SMSF property development schemes that divert profits of a property development project to an…
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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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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…
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The SMSF Reality of Owning NFTs
As the non-fungible token (“NFT”) craze continues, it is only a matter of time before they start to emerge in…
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Can an SMSF Own Employee Shares?
Employers are turning to alternative methods of rewarding employees as wage freezes become commonplace during the pandemic. With record low…
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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…