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…
Investment strategies have been a topic of significant importance within the SMSF sector over the past few years. There has been a much higher expectation being imposed on trustees by the Australian Taxation Office (ATO) and fund auditors to demonstrate how trustees have adequately considered all of the requirements of an investment strategy…
The past couple of years has seen an increased focus on investment strategies within SMSFs. This focus, whilst initially targeted to a particular segment of the market with LRBAs and heavy asset concentration, has broadened significantly as to the expectations of the Commissioner. Just by looking at the data from our Smarter SMSF platform, we…
