There has been debate around how SMSFs use limited recourse borrowing arrangements. SPAA technical director Peter Burgess weighs up the benefits and risks....

Accountants welcome Inspector-General of Taxation review of ECT but suggest it should be back on broader policy agenda....

ATO is worried that SMSFs do not fully understand their obligations under the law when investing in property - or are taking advantage of the system....

The application of the excess contributions tax (ECT) regime continues to cause problems for taxpayers. This article looks at various strategies open to a person who is ...

Accounting and wealth advisory group Chan and Naylor has called for what it describes as "overlooked guidelines" to be issued with respect to SMSFs. ...

ASFA questions why SMSFs are excluded from enhanced data collection requirements for superannuation funds....

Directors will now be liable for their company's unpaid superannuation guarantee charge (SGC) under new laws....

ATO assistant commissioner Stuart Forsyth has pointed to the issues still troubling SMSF trustees and warns the ATO will be cracking down on non-arm's length income issue...

MLC’s Peter Hogan explains what ‘business-like’ activities an SMSF may be able to undertake and outlines the related ATO guidance....

Despite some reports to the contrary, the latest ATO annual report has confirmed breaches by self-managed superannuation funds remain well under control....

Whilst SMSFs are traditionally a retirement vehicle sought by ‘Baby Boomers’, Andrew Hewison, director of Hewison Private Wealth, believes they also may be a suitable opt...

APRA's annual report has revealed rising supervisory costs along with the number of exits and failures....

Many financial advisers are avoiding structured products in a bid to maintain simplicity, transparency and liquidity in their clients' portfolios....

ASFA has warned that employers could take unilateral action to use negative contributions amounts to cover up over-payments....