In episode 24 of our ‘Feeling Smarter’ video series, Aaron and Tim sat down to discuss the interaction between Capital Gains Tax (CGT) cap exemptions and the concept of in-specie contributions. This blog sheds light on recent developments and practical applications of these tax rules, which are crucial for SMSF trustees and members looking…
SMSF investment strategies remain an ongoing focus of the annual compliance requirements, with many auditors and the regulator paying much closer attention to trustees adhering with the requirements set out in SIS Regulation 4.09. In this webinar recording, Aaron Dunn – CEO of Smarter SMSF explores the current state of play with SMSF investment…
SMSF investment strategies remain an ongoing focus of the regulator to ensure compliance with the requirements set out in SIS Regulation 4.09. This upcoming session, we explored the current state of play, including: the requirements for an SMSF investment strategy within the SIS Regulations and meeting auditor expectations the ATO’s current views in respect…
With an increase in interest rates in Australia by the Reserve Bank, this also has an impact on rates that are required to be charged under a limited recourse borrowing arrangements (LRBA). The impact of these rate changes is significantly important for SMSFs that comply with the safe harbour terms outlined in PCG 2016/5 –…
As trustees and practitioners work through the annual compliance work for the 2021 financial year, the Australian Taxation Office (ATO) is provided a timely reminder (QC 67071) that SMSFs need to regularly review the fund’s SMSF investment strategy to help meet their investment and retirement goals. The investment strategy is not designed to be a…
