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The new phase of SMSF investment strategies

Compliance, Investments, WebinarBy Aaron DunnAugust 19, 2021Leave a comment

    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…

Why investment strategy reviews are now in focus

InvestmentsBy Aaron DunnAugust 10, 2021Leave a comment

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…

ATO extends relief to further consider NALE position

Compliance, InvestmentsBy Aaron DunnMarch 26, 2021Leave a comment

The Australian Taxation Office (ATO) has decided to extend for a further 12 months the current transitional compliance approach set out in PCG 2020/5 to allow additional time to finalise its position on non-arm’s length expenditure (‘NALE’) within the NALI provisions (section 295-550 of the ITAA 1997).   The ATO issued draft ruling, LCR 2019/D3 in…

IHA Rental deferral exemption determination now finalised

COVID-19, InvestmentsBy Aaron DunnNovember 29, 2020Leave a comment

The Australian Taxation Office (ATO) has now registered SPR 2020/2 which applies to the trustee(s) of a SMSF where the fund acquires an in-house asset from a deferral of rental income under a lease due to COVID-19.  This determination became effective from 27 November 2020. As a result of the financial impacts of COVID-19, some…

ATO demands better evidence to support property valuations

Audit, Compliance, InvestmentsBy Aaron DunnOctober 19, 2020Leave a comment

It has been a requirement for a SMSF to prepare financial statements with fund assets to their market value in accordance with SIS Regulation 8.02B since 1 July 2012. Prior to this regulation taking effect, unless the fund was paying a pension or held in-house assets, trustees could provide a valuation for fund assets every…

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    • Document subscriptions
      • Create25
      • Create50
      • Create100
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      • CreatePlus+
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    • Support
    • Book a Demo
  • Documents
    • Smarter documents
      • Platform features
    • Popular documents
      • Company Incorp Special Purpose
      • SMSF Establishment / New SMSF
      • SMSF Trust Deed
      • SMSF Change of Trustee
      • SMSF Investment Strategy
      • Binding DBN
      • Non-binding DBN
      • Pension Commencement
      • Partial Commutation – Cash
      • Lump Sum Payment SMSF
      • Rollback of Pension
      • TRIS to Retirement Phase
      • Limited Recourse Borrowing
    • Full Document List
    • Integrations
      • BGL
      • CLASS Super
      • SuperMate
      • Integrations Week
    • Legacy Pension Conversions
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      • Smarter Legal Review
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    • PAYG sign up
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