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 →
Related party lending and SMSFs — have the ATO really given a ‘carte blanche’? Introduction Comments by the ATO in the June NTLG Superannuation Technical Sub-group suggest that below market... read more →
Yesterday Treasury released draft regulations that, when finalised will have significant implications for accountants and financial planners whose clients engage in SMSF borrowing. Here follows a brief summary provided by... read more →