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The SMSF Association Resource Library gives you access to quality Technical Resources, Go-To Guides and White Label Documents to keep you up to date and provide the best information and advice to your clients.
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With the pending increase to the General Transfer Balance Cap (TBC) expected from 1 July 2023 and the associated bring-forward thresholds also set to increase, now is a great time
This white label newsletter is a round-up of some superannuation changes and key developments that may be relevant to your clients, as trustee of an SMSF. It outlines what changes are
The SMSF Association engaged the University of Adelaide to examine the overall financial performance of self-managed super funds (SMSFs) compared to APRA-regulated funds. This joint research venture is based on financial statement
This edition of Technically Speaking, written by the Association’s Head of Technical, Mary Simmons will look closely at who is a ‘disqualified’ person and as a result prohibited from acting
While the excess concessional contributions tax regime has evolved over the years, in this bulletin we take a close look at what lies ahead where a client breaches their concessional
You may have heard about the new rules which require directors of Australian companies to obtain a Director Identification Number (director ID). The new requirement to obtain a director ID
Technically Speaking: Intermediary Limited Recourse Borrowing Arrangements (LRBAs) and the Total Superannuation Balance (TSB)
Since the ATO confirmed that an investment in a related trust connected with an intermediary Limited Recourse Borrowing Arrangement (LRBA) can be complying and excluded from the in-house asset rules,
According to the Leverage and Risk in The Superannuation System Report recently provided to the Government by the Council of Financial Regulators, real property continues to be the most popular
In the event that a fund member suffers from a serious disability, and accessing accumulated superannuation benefits early is being considered, there are a number of factors that members, trustees,
Naturally, people aspire to get the most out of their investments, especially if a great opportunity is presented by a ‘trusted’ organisation. However, investment scams occur more often than you