SMSF trustees should not hold the position over multiple entities, including company trusts, a leading adviser has warned.

The Division 296 legislation isn’t something to be laughed at, but one accounting educator decided to try to bring a little ...

SMSFs should start preparing for a shift in the compliance environment, particularly around reporting and valuation of fund ...

With the safe harbour provision interest rate for SMSFs with related party loans set for the 2025-26 financial year, a ...

While there have been a lot of arguments in favour of utilising deferred tax accounting in relation to Division 296, a ...

If an SMSF is considering adopting tax effect accounting for the first time, the financial statements for the 2024–25 income ...

Australia’s high-net-worth investors are facing a new complexity. The cause? Division 296 – the proposed tax on unrealised ...

The decision to purchase property through an SMSF requires careful consideration, according to an expert adviser.

The Division 296 bill may not be re-introduced in the first sitting week, but that doesn't mean the spectre of unrealised ...

Overreliance on AI can present challenges in the SMSF sector, but there are ways to try and navigate around them, a leading ...

A rapid increase in the valuation of farmland without a similar uptick in income generation, an expert has explained, is a ...

A recent Administrative Review Tribunal decision can serve as an illustrative example of what the ATO is looking for in ...