It is questionable whether SMSFs should be made to pay a special levy to help fund the Compensation Scheme of Last Resort.

A replacement for a single-member/trustee SMSF must be found upon that person’s death regardless of how long the process ...

The growth of super has outpaced that of residential property, indicating it is a key and separate driver of household wealth ...

The concessional tax environment applicable to super savings may not be as beneficial as we are often led to believe.

The lack of feedback on how the ATO acts on an auditor contravention report must be rectified to ensure that process remains ...

Property assets in SMSFs will continue to attract ATO scrutiny around income and deductions, given the confusion that ...

SMSFs should automatically report the Division 296 earnings for any fund members they know will be captured under the new ...

The amount of legislative and regulatory change regarding super is having a noticeable effect on both tax professionals and ...

The Institute of Financial Professionals Australia has launched a tailored AI tool to provide its members with technical support.

SMSFs are investors in managed investment schemes and should not be saddled with any compliance duties around their usage.

The ATO’s processes for reviewing the work of an SMSF auditor should be more consistent and clearly explained to those ...

The decision to exercise the Division 296 capital gains tax cost-base adjustment requires an asset-by-asset characteristic ...