The non-arm’s length income (NALI) provisions contained in s 295-550 of the Income Tax Assessment Act 1997 (ITAA 1997) ...

Without proposed reforms to financial advice, Australians face a chain reaction of financial uncertainty over generations, ...

Whether a pension reversion nomination conflicts with a binding death nomination is not “black and white”, says a legal ...

Following the success of a pilot program targeting “high-volume” SMSF auditors, the ATO is preparing to roll out more auditor ...

The latest instalment of the (in)famous SMSF related series of court decisions involving Mr and Mrs Frigger has been released ...

A recent NSW court case has questioned whether assets retained via an SMSF are still subject to attack when the estate is ...

The SMSF Association said it is concerned about the impact of the proposed amendments to denying deductions for the general ...

More Australians are planning on working past 65 for either social or financial reasons, according to new research from the ...

Inappropriate financial advice linked to SMSFs made up the majority of claims received by the Compensation Scheme of Last ...

A lump sum withdrawal from a superannuation account shortly before the death of a member but received days after death is ...

Confusion over SMSF wholesale classification thresholds and advice for low-balance clients to establish SMSFs were ongoing ...

There are still many SMSF trustees and professionals who lack understanding of how the proposed Division 296 will work, says ...