What if you are forced to unwind your LRBA? Best to have a contingency plan
Limited recourse borrowing arrangements (LRBAs) were once all the rage in SMSF land. However, with the tightening of banking rules this frenzy has begun to…
Limited recourse borrowing arrangements (LRBAs) were once all the rage in SMSF land. However, with the tightening of banking rules this frenzy has begun to…
The ATO has recently released the latest of what has become a regular update on the state of the SMSF market. The Self-managed super fund…
One overarching fundamental that SMSF trustees should ideally keep in mind is the sole purpose test — that is, every decision made and action taken…
The death of a parent is hard on all those involved, however once the grieving has eased, a time comes to address financial matters. One…
In a recently released practical compliance guideline, the ATO sets out its administration approach in relation to super fund commutation requests. It is an essential…
Transitional CGT relief is temporary relief available to all complying super funds, not just SMSFs, for certain CGT assets that would otherwise give rise to…