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

A recent Administrative Review Tribunal decision can serve as an illustrative example of what the ATO is looking for in practice, according to a legal expert.

A rapid increase in the valuation of farmland without a similar uptick in income generation, an expert has explained, is a perfect example of why taxing unrealised gains is a fraught proposition, ...

Taxing large super balances at an even higher rate than the proposed $3 million super tax – but only when a gain is realised ...

The starting point for determining the actuarial percentage to be used when winding up an SMSF is often the percentage from ...

With investment in robotics surging and China emerging as a global AI powerhouse, the smart money is flowing into the ...

SMSF trustees may start “shopping around” to get the best market valuation for assets with Division 296 tax on the horizon, according to a superannuation specialist.

Unitholder deeds can be a powerful tool to reduce the risks of dispute, however, advisers who source or provide documentation ...

The Tax Office has reminded trustees that SMSFs need to start preparing for their SMSF annual return lodgment, which is due ...

The concept of dependency is fundamental in a range of estate planning situations. Three high profile, and critical, examples are that dependency is a precondition before a potential beneficiary is ...