Unsegregated SMSFs and Actuarial Requirements
As a rule, SMSFs can either use the segregated or unsegregated/proportionate method to determine their Exempt Current Pension income (ECPI). However, there are instances where
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Alternate Trustees for SMSFs
It is generally well understood that each member of an SMSF must be an individual trustee or a director of the corporate trustee. Further, if
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Non-Arm’s Length Expenditure
Over time tax law has evolved to disincentivise certain income from being diverted into SMSFs or to discourage trustees from engaging in certain practices to
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UK Pension Schemes
The relationship between Australian superannuation funds and UK pension schemes has been a complicated one for a number of years. Legislative changes in both jurisdictions
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