There is potential for “contradictory signals” regarding the transfer balance cap and the Division 296 tax if the proposed $3 ...

A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of a fund’s ...

SMSF members and trustees could face fines of up to $19,800 for a 60-unit penalty from tomorrow, a legal expert has warned.

The Reserve Bank of Australia (RBA) has announced another rate hold after the September CPI data reinforced the need to ...

Comments made last week by Assistant Treasurer Stephen Jones about the proposed new super tax have raised some critical ...

Death benefit complaints to AFCA increased by about 30 per cent over the past year, according to its latest annual report.

An SMSF must have an actuarial certificate to claim exempt current pension income via the proportionate method, says a ...

SMSF trustees need to make sure they're disclosing all rental income and claiming the correct rental deductions to avoid ATO ...

Advisers should be aware of the difference between TRIS in pension and TRIS in retirement phase, says a leading ...

A notice of intent to claim a deduction for a personal superannuation contribution can be impacted if it is not submitted ...

Failure to have a proper estate plan in place may result in a reduction in wealth passed on to beneficiaries, unnecessary tax ...

The ATO has issued guidance to SMSF trustees on why auditors may issue a qualified audit report when SMSFs use an investment ...