Overview of TD 2016/16 The Australian Taxation Office (‘ATO’) released Taxation Determination TD 2016/16 — Income tax: will the ordinary or statutory income of a self-managed superannuation fund be non-arm's... read more →
What happens when SMSF trustees don’t agree? Abstract: A recent NSW Supreme Court case highlights the importance of appropriate trustee combinations as well as strategic mechanisms that assist when... read more →
Introduction Complying superannuation funds are generally required to treat all gains and losses made on assets according to the CGT provisions. One exception was assets constituting trading stock. On budget... read more →
"It is encouraging that despite market fluctuations and general investment uncertainty worldwide, the June 2011 Superannuation Satisfaction report from consumer researcher Roy Morgan has found that 75% of SMSF members are... read more →
According to Andrew Frith of the Self-Managed Super Specialists, headquartered in Newcastle NSW, it was refreshing to hear the Commissioner of Taxation, Michael D'Ascenzo, in his speech to the SMSF... read more →