Taxing large super balances at an even higher rate than the proposed $3 million super tax – but only when a gain is realised ...

The starting point for determining the actuarial percentage to be used when winding up an SMSF is often the percentage from ...

With investment in robotics surging and China emerging as a global AI powerhouse, the smart money is flowing into the ...

Unitholder deeds can be a powerful tool to reduce the risks of dispute, however advisers that source or provide documentation ...

SMSF trustees may start “shopping around” to get the best market valuation for assets with Division 296 tax on the horizon, ...

The Tax Office has reminded trustees that SMSFs need to start preparing for their SMSF annual return lodgment, which is due ...

As the definition of interdependency requires all elements to be established, an interdependency relationship, was ...

More than 65,000 SMSFs still have outstanding lodgment obligations for the 2023 year, and the ATO said the trend is ...

The Division 296 bill may not be re-introduced in the first sitting week, but that doesn't mean the spectre of unrealised ...

The Institute of Financial Professionals Australia (IFPA) has announced that it has appointed Ky Wilson as its new chief ...

Appointing the NSW Trustee and Guardian to act as attorney for an SMSF member who loses capacity presents a number of ...

Australian retirees could increase their projected annual incomes as much as 51 per cent by incorporating personal and ...