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News

Stop Press - ATO investment strategy guidelines update

27/02/2020

The ATO has recently issued new guidelines in relation to SMSF investment strategy compliance. The rules or legislation in this regard have not changed but the ATO has stepped up its documentation requirements. The adoption of a tailor-made investment strategy approach by the ATO will necessitate changes in some industry practices. A "one size fits all" template is unlikely to deliver the required results. Financial advisers may potentially add value by their facilitation with the clients' SMSF investment strategy formulation and review under the new guidelines.

NALI - Non arm's length income new rules and implications

18/02/2020

The new NALI provisions have been passed by Parliament and received Assent on 2 October 2019. The new rules are complex and many SMSFs may have to reorganise due to the introduction of the non-arm's length expenses (NALE) segment. This article provides information on the new rules, implications, interpretation issues and strategies going forward.

Commencing soon: EPAdvantage Estate Planning Program

18/02/2020

If you are looking to establish estate planning as part of your service offering, or are looking for a course to improve your capacity and capability in developing you estate planning business then our EPAdvantage program could be the solution.

ATO & SMSF Investment Strategies

19/11/2019

The ATO has initiated a review of SMSFs which hold 90% or more of the fund's assets in a single class of investments. Apparently, the ATO is using the 90% threshold as a means of identifying SMSFs which may have an inappropriate investment strategy. Inappropriate in this context means lack of diversity.

Can grandchildren be beneficiaries of Binding Death Benefit Nominations?

19/11/2019

Often a member of a superannuation fund (whether self managed, industry or retail superannuation fund) will want to provide for their spouse and, if the spouse should predecease them to their children and, if one of the children predeceases them, to the issue of the deceased child; that is, their grandchildren.