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PBR Confusion
A recent PBR 1052268337540 concerning the eligibility of a member to claim personal contributions has caused some...
Am I Allowed to Brag a Bit?
I don’t usually use this forum to brag about our team and our fantastic clients - but I’m making an exception this...
Individual v Corporate Trustees
There is still some discussion as to whether an SMSF should have individual or corporate trustees. This is primarily...
Should an SMSF Register for GST?
Should an SMSF voluntarily register for GST? For some SMSFs it’s an easy decision. Those holding commercial property...
Attorney v Executor – Who Wins?
In Dawson v Dawson, Estelle was Peter’s second wife. They were the only members and trustees of their SMSF. Peter’s...
Business Real Property can be an In-House Asset
Business real property rented to a related party only avoids being an in-house asset if it is subject to an...
Solving the SMSF Service Conundrum
All SMSF advisers are faced with a common problem. How to access current information on their clients’ SMSFs at...
NALI Law Passes – Who Cares?
The non arm’s length income rules, which have been the subject of tortuous debate and consideration for several years,...
Fee Offer Extended
We have decided to extend our special fee offer to no later than the end of September. The number of SMSFs we can...
Have You Run Out of Time?
If there is a possibility that members/trustees will not be able to cashflow their contributions or pension payments...
Related Party Loan Interest Rates to Rise
The interest rate to be applied to related party limited recourse borrowings, arranged under the safe harbour...
Don’t Miss the Minimum
As the end of the financial year draws to a close, we must ensure that trustees draw their minimum pension. Failure to...
Bumper End of Year Checklist
This check list includes some items that aren’t exclusively End of Financial Year or exclusively SMSF related but...
Title Changes after extinguishing an SMSF Borrowing
A key consideration, after the repayment of a limited recourse borrowing, is the transfer of the property title to the...
Are Deemed Contributions Concessional?
Deemed contributions generally occur when increases in fund value have not been caused by investments or insurance...
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