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 Softens Market Valuation Guidelines
The ATO has released softened market valuation guidelines providing a new approach for SMSF trustees and auditors. There is a…
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…
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…
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…
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…