Changes around residency rules, central management and control and the active member test could be on the regulator’s agenda, ...

SMSF professionals should take note of the wording changes in Law Companion Ruling 2021/2DC, which outline the differences ...

The shadow minister says, if elected, he would consider examining how accountants could play a greater role in fulfilling the ...

With the latest Australian Taxation Office (ATO) statistical data showing younger Australians powering the uptake of ...

One of the major issues that can impact the SMSF audit process is market valuation, a leading educator has said.

Whenever there is a significant change in a personal relationship, best practice dictates that there be an immediate review ...

The analysis showed that daily unit prices of major super funds for balanced superannuation fund options showed a typical ...

In terms of cash and deposits, Baby Boomers lead the way with $242,000 followed by Gen X with $176,000, while Millennials and ...

To determine if an asset classifies as an in-house asset it is first necessary to determine who or what is a related party to ...

Any market-linked pension that has been commenced in an SMSF and any complying lifetime pension can be commuted under the new ...

SMSF trustees in Victoria are set to be hit with a raft of new taxes, a legal specialist has warned. Daniel Butler, director of DBA Lawyers, said one of these new taxes is a substantial increase in ...

The Compensation Scheme of Last Resort and the Delivering Better Financial Outcomes packages will continue to be issues to watch in 2025, says a leading SMSF adviser. Aaron Dunn, CEO of Smarter SMSF, ...