The “writing is on the wall” for the government to move on taxing other structures, with the Treasurer’s refusal to ...

The time frame needed to wind up an SMSF depends on the fund's structure and assets, a technical specialist has said.

The regulator has launched Federal Court proceedings to appoint receivers to the responsible entity for three managed ...

One of the most common problems facing SMSF auditors in the lead-up to 30 June is evidence to support the recoverability of ...

More than half of Australians support the government’s $3 million superannuation plan, a poll from the Australia Institute ...

Contribution reserving is one of the most useful strategies for SMSF members who want to maximise a tax deduction in one year ...

The SMSFA has said it strongly supports the addition of a new rule to publicise the failure of financial firms to comply with ...

Advisers need to consider whether keeping volatile assets in an SMSF is prudent in light of the proposed Division 296 tax.

The Australian Shareholders Association is calling for a comprehensive review of the Australian tax system and urging its ...

When an SMSF member loses capacity, there are many things to consider. This scenario offers some insights and strategies that ...

The ATO said some auditors miss checking whether trustees have signed and kept declarations as required under section 104A of ...

Implementing separate powers of attorney under each jurisdiction where assets are owned, or where they are likely to spend ...