- Presentations
- Investment standards
National Conference 2025
Court decisions tell us a lot about what we can and cannot do with SMSFs, and Scott, with his signature flair, will unpack the key lessons from the most significant cases of the past year.
A highlight was the 2024 decision in Merchant v Commissioner of Taxation which is one of the most important in recent times because it involves what could be considered a common and uncontroversial transaction and covers such a vast array of SMSF areas and issues – from trustee disqualification through to sole purpose and financial assistance to members and the importance of the investment strategy. Scott shares his learnings from this case to ensure you and your clients are not embroiled in something similar.
By watching this session, you will be able to:
- Gain insights into key legal precedents from recent SMSF court cases, including the Merchant v Commissioner of Taxation decision, to understand their broader implications for compliance and practice.
- Learn how to identify and address common issues that can lead to legal disputes, such as trustee disqualification, sole purpose breaches, and financial assistance to members.
- Develop strategies to safeguard your clients and SMSF practices from potential risks, ensuring compliance and avoiding costly legal entanglements.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association