The transitional provisions allow SMSFs to elect that the cost base of assets that they hold on 30 June 2026 be reset to market value on that date. However, unlike the transfer balance cap ...
In a recent technical update, Figot said from July 1, the definition of SMSF changed in the Treasury Laws Amendment ...
Howie said that with cost-of-living pressures, interest rate rises and uncertainty around recent Federal Budget changes, it’s ...
The SMSF Financial Reporting Video is powered by Class’s collaboration with Rhellm and integrated with Class Super, and ...
Addendum (Superannuation reform: transfer balance cap) last week which further explains proportional indexation of the ...
Issues with pension members can be quite complex [when winding up an SMSF],” Johnston said. “The first method is relatively ...
On 13 July ASIC issued its cost recovery implementation statement for the 2026 financial year, estimating a 31 per cent ...
The SMSF Association met with Treasury to discuss the urgent need for clarity and guidance on the recent LRBA law changes in ...
If Treasury genuinely intended to equitably reform the taxation of trusts, the starting point would be a comprehensive ...
A recent private binding ruling (1052534804278) dealt with a taxpayer who made a personal after-tax contribution to their ...
In the latest SMSF Adviser Show podcast, Shorte said he is seeing parents using the opportunity of future planning in ...
Ironically, it is often the shortest document produced during the audit, but it may also be the most valuable, because unlike ...
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