Several changes to the superannuation rules have resulted in different implications regarding the value of SMSF assets.

Auditors ignoring digital assets due to their low prevalence in the SMSF sector may overlook their larger presence in client ...

The regulator remains worried people are being encouraged to inappropriately access their super early for unnecessary medical ...

A standalone ATO form will be provided allowing trustees to record their decision to adjust their CGT asset cost bases for ...

The ATO is in the process of updating some of the existing rulings it has published on LRBAs in the context of the amended ...

Lack of appropriate evidence pertaining to the ownership of SMSF assets is currently causing concern for the ATO with regard ...

Australia is one of six countries to receive an A grading for its retirement income system in the latest Marsh CFA Institute ...

SMSF trustees have several key decisions to make and actions to take now with regard to how to manage their Division 296 ...

It is prudent to discuss the treatment of SMSF establishment expenses with the fund auditor to ensure the process does not ...

While advisers and superannuants understand the need to lodge a notice of intent in a certain order, other timing factors can ...

AI use among financial advisers may be mainstream, but many practices are yet to implement official policies for the ...

The workload for auditors continues to grow, highlighting the productivity gap developing among practitioners.