Articles
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…
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…
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…
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…
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….
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…
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…
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…
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…