Now that the financial year has ended, there is a much greater focus on the issue of expenses, especially with the non-arm’s ...

The first step to get the new 125-year vesting date, or vesting period, is to have a trust governed by Queensland law, ...

For the first time in four years, every Australian capital city recorded simultaneous quarterly price growth—fuelled by ...

Siblings who live together for a period do not qualify as being in an interdependency relationship, according to a recent private binding ruling.

SMSF trustees should not hold the position over multiple entities, including company trusts, a leading adviser has warned.

SMSFs should start preparing for a shift in the compliance environment, particularly around reporting and valuation of fund ...

The Division 296 legislation isn’t something to be laughed at, but one accounting educator decided to try to bring a little ...

With the safe harbour provision interest rate for SMSFs with related party loans set for the 2025-26 financial year, a ...

While there have been a lot of arguments in favour of utilising deferred tax accounting in relation to Division 296, a ...

If an SMSF is considering adopting tax effect accounting for the first time, the financial statements for the 2024–25 income ...

Australia’s high-net-worth investors are facing a new complexity. The cause? Division 296 – the proposed tax on unrealised ...

The decision to purchase property through an SMSF requires careful consideration, according to an expert adviser.