Key issues/topics covered include: key terminology, other terminology and jargon; jurisdictional issues that practitioners must consider; key SMSF compliance and audit tips; the importance of a legal plan and an […]

In summary, the amount of duty payable on the execution of a superannuation trust deed (instrument) is: New South Wales Victoria Queensland Western Australia Southern Australia Tasmanian Australian Capital Territory […]

Contributions update Audit Report Matters Transfer Balance Cap Indexation Latest developments regarding benefits after death Limited Recourse Borrowing Arrangements and related party lenders Court case regarding BDBNs NALE/NALI changes Proposed […]

AUGUST 2022 Superannuation update for SMSF Auditors Contributions update New audit report from 1 July 2021 (no new changes from 1 July 2022) Audit Independence Non arm’s length income (NALI) […]

Key thresholds subject to age requirements: 1. Contributions update It is essential that SMSF auditors stay on top of the recent changes to the superannuation contribution rules. What taxable contributions […]