Division 296 and SMSFs – The Good, The Bad and The Ugly
In December 2025, the draft legislation dropped for the latest incarnation of Division 296 tax, and whilst it addressed the number one concern from the
Read MoreSMSFs and in-house asset – inclusions, exceptions, and restrictions
In-house assets are synonymous with SMSFs; however, they still appear to be shrouded in mystery given they represent over a quarter of all SMSF compliance
Read MoreSMSFs acquiring assets from a related party
SMSF trustees are prohibited from acquiring assets from a related party of the fund unless the asset is one that meets the exceptions maintained within
Read MoreTrust investments in an SMSF
In our October and November webinars we have looked closely at the relationship between SMSFs and the in-house asset rules as well as the rules
Read MoreNon-arm’s length expenses in an SMSF
Ensuring that an SMSF is dealing with another party on an arm’s length basis should be a relatively straight forward concept, but somewhere along the
Read MoreEverything you need to know about paying benefits from an SMSF
Paying a benefit from an SMSF is made all the easier because the trustees of the fund hold the purse strings, but with the ease
Read MoreThe Literal Ins and Outs of SMSF Trusteeship
SMSF Trusteeships is a relatively easy concept to get right when you stick to the basics that all members must be trustees and all trustees
Read MoreInteractive contribution strategies in an SMSF
SMSF trustees can accept contributions on behalf of fund members through all stages of their lifecycle from pre-adulthood to post retirement. Knowing what strategies are
Read MoreEnd of year checklist – are your SMSFs 30 June ready?
The end of financial year brings with it a number of administrative and compliance considerations that can have tax and strategic consequences, both positive and
Read MoreExiting Legacy pensions and reserves in an SMSF
Following the release of Regulations in December 2024 allowing for certain legacy pensions to be commuted within a 5 year window and to make for easier
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