A recent NSW legal case has highlighted the importance of adequate and detailed documentation for unit trusts, a legal specialist has said.

It is vital that SMSF trustees and advisers carefully review related party loan arrangements to ensure continued compliance with the ATO’s guidelines and avoid NALI consequences.

The rules for a super fund investing in property are complex because of the restrictions placed on some types of property ...

In the past 12 months, the ATO has seen a rise of 300 per cent in email scams. It warned that scammers will try to make those ...

SMSF auditors relying on manual and post-dated processes could find it difficult to deal with the $3 million super tax ...

Scott Quinn, senior technical manager for MLC, has said in a recent webinar that a typical client usually has super guarantee ...

A change in a tax ruling could have costly implications regarding how insurance is treated in managing death benefit payments ...

Johnson said that although the Superannuation Industry (Supervision) Act mentions specific assets, the rules that apply are the same and must be complied with. “There is no list of things at the back ...

Under the law, if an adviser provides advice to a trustee in relation to an SMSF, it must be treated as a retail client ...

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

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