Two ATO Interpretive Decisions (ie, ATO ID 2014/39 and ATO ID 2014/40 both published on 12 December 2014) address the question: Will ordinary or statutory income derived by an SMSF... 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 →