There are different times and situations for when an enduring power of attorney can act on behalf of an SMSF member, a legal ...

An unexpected policy change allowing for the early withdrawal of super could have a detrimental effect on Australia’s ...

Australia’s compulsory superannuation system is delivering real relief to both the federal and household budgets, a new ...

The Albanese government has committed to extending the $20,000 instant asset write-off for another year if it wins the ...

Avoiding NALI penalties comes down to how the non-arm's length expense rules are written and when they apply to income ...

In the context of self-managed superannuation funds (SMSFs), the deductibility of expenses and their relationship to ...

Advisers need to be mindful of the desire of clients to invest in cryptocurrencies, especially those with SMSFs, according to ...

If an s104A trustee declaration is lost the ATO wants an auditor contravention report lodged, but only once, says a leading ...

The ASF Audits deal also adds to Fortitude’s growing portfolio of companies and reinforces its position as a specialist ...

If making an in-specie contribution to an SMSF, it’s not just section 66 of the SIS Act that needs to be considered, but also ...

NSW is the only state in Australia in which SMSF clients may have to deal with a notional estate claim, a leading legal ...

Death benefits can be paid in the form of assets as well as cash, a leading technical specialist has said. Annie Dawson, ...