The ATO’s renewed focus on certain tax issues relating to these structures, including non-arm’s length income (NALI), ...

SMSF Association CEO Peter Burgess said the audit is timely and important, with the SMSF sector having changed significantly as the sector has grown substantially and the regulatory environment has ...

Terence Wong, director of T Legal, said the Forever Grateful Holdings Pty Ltd v Chief Commissioner of State Revenue [2026] ...

Purchasing bricks and mortar property may now be harder with the new LRBA rules, but SMSFs can still invest in property via ...

Ironically, it is often the shortest document produced during the audit, but it may also be the most valuable, because unlike ...

In doing so, the court dismissed the trustee’s argument that the failure was due to his longstanding accountant’s failure to lodge the returns and that the sentence would serve no purpose with respect ...

The AIR warned the CGT changes will undermine retirement confidence and increase tax burdens on older Australians who have planned responsibly for their retirement and disadvantage young Australians ...

The facts of the PBR (1052529436019) showed that the beneficiary was the adult child of the deceased whose superannuation ...

That is, the February 2026 full federal court appeal decision concerning the Coronis Real Estate group (and the case of ...

Bryce Figot, special counsel for DBA Lawyers, said the High Court rejected the Commissioner’s longstanding view that a company beneficiary provides financial accommodation to a trustee merely by not ...