Australian Taxation Office Interpretative Decision ATO ID 2014/23 confirms that loans to an unrelated trust will not constitute an in-house asset of an SMSF. However, advisers must exercise a high... read more →
The ATO released Taxation Determination 2014/7 (‘TD 2014/7’) on 9 April 2014 entitled ‘Income tax: in what circumstances is a bank account of a complying superannuation fund a segregated current... read more →