We have recently updated our existing COVID-19 rental relief documents to now incorporate the mandatory Code of Conduct for commercial tenancies (“the Code”). This order form also includes access to a Google Sheet that helps you to calculate how the various principles in the Code apply in revising terms between the landlord and tenant. You…
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We understand that many people are struggling through the impact of the Government’s economic response to the coronavirus pandemic (COVID-19). It may be that they require dipping into their super fund to access an early release amount on compassionate grounds due to COVID-19, have been impacted by an inability of a tenant (related party or…
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We are pleased to announce the imminent release of our one-click SMSF setup with Simple Fund 360, where you can instantly create your new SMSF using the data from your fund establishment order on Smarter SMSF. Having successfully completed your new SMSF order, you can now click on the ‘send to SF360’ button on the…
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There’s been plenty to consider since the introduction of the super reforms post 1 July 2017 – CGT relief, the introduction of the transfer balance cap and total super balance (TSB) to name a few…From a transfer balance cap (TBC) perspective, things have been relatively straight forward with an individual’s personal TBC (‘personal cap’) aligned…
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It wasn’t necessarily the outcome that the SMSF industry strategy was hoping for, but we have seen the Australian Taxation Office (ATO) finalize its public guidance, LCR 2021/2, on the application of the NALI provisions where expenditure is incurred under a non-arm’s length arrangement. It has arguably been one of the most consulted public rulings…
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