Columns

Management

Opportunity to extend advice reach

The new licensing regime has provided a significant opportunity for accountants to consolidate their positions as the most trusted financial advisers, Andrew Doherty writes.

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Strategy

Managing income loss

SMSFs need to revise their management of revenue losses in the wake of the ATO’s renewed focus on the issue, writes Daniel Butler.

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Compliance

LRBAs and property an important SMSF right

The opportunity to invest in property via SMSFs is important for many Australians. Instead of banning limited recourse borrowing arrangements (LRBA), the government should be focusing on regulating who can recommend property to SMSF trustees, writes Ben Kingsley.

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Legal

Child support and SMSFs a dangerous mix

Bill Kable provides a cautionary tale about how SMSF income can be treated in child support payment calculations.

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Management

Accountants’ top 10 burning questions

Small notes with When, What and Question Marks written on them

A lack of knowledge around licensing has prevented many accountants from deciding whether to get licensed to provide SMSF advice. With the deadline looming, Kath Bowler provides answers to the most frequently asked questions about the topic.

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Strategy

The related-party loan trap

Related-party loans continue to be the most significant compliance issue for SMSFs. Tim Miller outlines regulations funds need to consider to ensure they do not fall foul of the current rules.

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Strategy

Superannuation reserve reasoning – part 1

Topdocs estate planning

A variety of superannuation reserves has been used for a significant period of time. In this two-part feature, Grant Abbott examines how they work and the value they can add to SMSFs.

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Compliance

Zero interest sparks peak interest

With the release of ATO interpretive decisions ID2014/39 and ID2014/40, the regulator has clearly indicated its assessing action in respect of non-commercial limited recourse borrowing arrangements (LRBA).

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Investing

Asia increasingly good for offshore allocations

More countries in Asia are presenting solid investment opportunities for SMSFs seeking greater international equity exposure. Paul Quah identifies where some of the best prospects lie.

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Auditing

The appropriate cost of an audit

With increasing price pressure on SMSF audits,  Jo Heighway examines the role of cost versus value for this critical service.

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