Unused Concessional Contribution Cap Carry Forward Provisions

The first opportunity members of super funds have to make use of this new provision, is the 2019/20 financial year.

COVID-19 – Providing rental relief for the tenant in my SMSF property

The economic impacts of the COVID-19 crisis are causing significant financial distress for many businesses and individuals.

COVID-19 – The Government’s economic stimulus packages explained

Over the past two weeks the Government has announced two economic stimulus packages to cushion the economic impact of the Coronavirus.

FAQ: Early Access to Superannuation – Australian Government’s Economic Response to the Coronavirus

The Government is allowing individuals affected by the Coronavirus to access up to $10,000 of their superannuation in 2019-20 and a further $10,000 in 2020-21.

Business Real Property Fit-outs ~ where to draw the line

A strategy which is widely employed by self managed super funds is for the fund to acquire business real property and to then lease it back to a related party business.

Auditor insights: Market Valuations within SMSFs

To some degree there have always been scenarios where SMSF trustees have been forced to present their annual accounts using a market valuation for all assets.

FAQ: What is Safe Harbour for Self Managed Super Funds and how does it affect me?

The Safe Harbour provisions as announced by the ATO in Practical Guidance Statement 2016/5 (PCG 2016/5) concern related-party limited recourse borrowing arrangements (LRBAs).
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