ATO makes decisions on SMSF borrowing
Two ATO Interpretive Decisions (ie. ATO ID 2014/39 and ATO ID 2014/40 both published on 12 December 2014) address the...
Two ATO Interpretive Decisions (ie. ATO ID 2014/39 and ATO ID 2014/40 both published on 12 December 2014) address the...
Practitioners operating in the SMSF space will be forced to adapt their own processes in response to the ATO’s...
The ATO has recently released self-managed superannuation fund determination SMSFD 2014/1 which provides much in the...
SMSF audit automation will force practitioners to rethink traditional processes and move to a more timely operation,...
CAANZ has warned of unintended and excessive penalties if draft legislation reforming the excess contributions tax is...
One industry lawyer has predicted the ATO is likely to “actively” encourage members of SMSFs to use a corporate...
New research has suggested fee and technology pressures are continuing to diminish the role of accountants in the SMSF...
Two mysteries that loom large on the SMSF landscape are the issues of SMSF penalties and the sole purpose test....
The perceived loss of independence is an issue for accountants looking to become licensed in the new SMSF licensing...
A former ASIC investigator has offered practitioners in the SMSF space suggestions on how to avoid compliance issues...
The ATO has warned SMSF trustees are being targeted by boiler room-type operations, involving telemarketers and...