The National Cabinet in April 2020 introduced the Mandatory Code of Conduct for commercial tenancies (“the Code”) that provided a set of good faith leasing principles for landlords and their tenants to use for negotiations. The specifics of the Code was required to be legislated at a state level, where for example the Victorian Government…
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The Australian Taxation Office (ATO) has provided valuation guidelines for SMSFs to comply with since the introduction of the market valuation requirements in SIS Reg. 8.02B from the 2012-13 financial year. When trustees follow the guidance provided within the ATO framework for market valuations, the Regulator will generally accept the valuation provided. However, they may…
DetailsWe have made some important updates to our payment gateway, incorporating eWAY to allow you to register for webinars, subscribe for membership and more. You still have the ability to make payments using Paypal, but can now pay by Visa, MasterCard and American Express online in a secure environment. How to pay using eWAY…
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The ATO on 4 March 2019 have published the super rates and thresholds for the upcoming 2019/20 financial year. There is no change to the concessional contribution (CC) cap of $25,000. Whilst indexation from 1 July 2017 increases in $2,500 increments, the AWOTE indexation was insufficient to trigger and increase. As a result, there…
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As the list of legal, pension and compliance documents on the Smarter SMSF platform continues to grow, the navigation to search and create documents for members needed a smarter way to outline the description of available documents, pricing (for PAYG purposes), the documents that are available within our various subscriptions and also through the ongoing…
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