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The Total Superannuation Balance ("TSB") of a member calculated as at 30 June each year is pivotal to determining the SMSF's eligibility for certain super measures as well as contributions that may be made in respect of that member in the ensuing year.

A man's home is his castle - but is it his widow's?


ATO concerns with SMSF property development: SMSFRB 2020/1


The ATO has issued SMSFRB 2020/1 ("SMSFR") to highlight its main concerns in relation to SMSF property development. It is comprehensive and traverses structuring, investment rules, NALI and the anti-avoidance provisions. SMSF trustees that enter into property development projects must understand the complexity of such ventures and implement all the applicable rules from start to completion in a manner consistent with retirement income objectives. All transactions should be carefully documented.

The necessary importance of keeping your SMSF updated


The trust deed is the most pivotal document of a self-managed super fund. The trust deed, together with superannuation laws, set out the governing rules of the fund.An up-to-date, compliant and high-quality trust deed not only meets regulatory and legislative compliance but provides express permissions that enable specific investments, retirement and wealth creation strategies to be implemented.

Intermediary limited recourse borrowing arrangements


The ATO has finalised SPR2020/D1 in relation to Intermediary Limited Recourse Borrowing Arrangements. The commencement date of this Determination is 24 September 2007 and applies to all Intermediary LRBA established from that date.