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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...

16 December 2014 • By Daniel Butler

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ATO forcing change in SMSF processes

Practitioners operating in the SMSF space will be forced to adapt their own processes in response to the ATO’s efforts...

04 December 2014 • By Miranda Brownlee

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SMSFD 2014/1: latest from the ATO on commuting a TRIS

The ATO has recently released self-managed superannuation fund determination SMSFD 2014/1 which provides much in the...

28 November 2014 • By Bryce Figot

Super

SMSF audits set for change

SMSF audit automation will force practitioners to rethink traditional processes and move to a more timely operation,...

24 November 2014 • By Katarina Taurian

Super

CAANZ warns on super reforms

CAANZ has warned of unintended and excessive penalties if draft legislation reforming the excess contributions tax is...

17 November 2014 • By Katarina Taurian

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ATO could push SMSFs into corporate trustee option

One industry lawyer has predicted the ATO is likely to “actively” encourage members of SMSFs to use a corporate...

06 November 2014 • By Katarina Taurian

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Accountants’ role in SMSFs increasingly ‘bypassed’

New research has suggested fee and technology pressures are continuing to diminish the role of accountants in the SMSF...

04 November 2014 • By Katarina Taurian

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SMSF penalties and sole purpose test illuminated by the Federal Court

Two mysteries that loom large on the SMSF landscape are the issues of SMSF penalties and the sole purpose test....

30 October 2014 • By David Oon