Articles by Jason Spits

NALI/NALE, Property

Undervalued trust units a NALI risk

trust NALI

SMSFs purchasing low value stakes in interposed entities to develop property will need to prove they were at market value to avoid breaching NALI provisions.

read more
ATO, Property

Home purchase schemes a concern

ATO residential property scheme SMSF

Schemes promoting the use of an SMSF to purchase a residential home for use by fund members have been flagged by the ATO as likely breaching a number of superannuation laws.

read more
ETFs

Global X launches commodity ETF

Global X commodity ETF

Global X has partnered with Bloomberg to release a commodity focused ETF designed to have a low correlation with equity and bond prices.

read more
financial advice, Regulation, SMSFA

Levy to address SMSFA tech summit

Quality of advice review

The author of the Quality of Advice Review report Michelle Levy will unpack the government’s response to it at this year’s SMSF Association Technical Summit.

read more
SuperStream

ESA providers to merge

ESA providers merge

Two electronic service address (ESA) providers will merge requiring SMSFs using their messaging services to update their details with the ATO.

read more
ATO, NALI/NALE

ATO highlights property, lending scheme danger

ATO property lending scheme

The ATO has warned SMSF members to avoid early release and tax avoidance schemes noting many of these are related to property and lending within a fund.

read more
ATO, NALI/NALE, Tax

ATO releases draft NALI, CGT determination

NALI CGT determination

The ATO has released a draft determination on how it will measure NALI inside capital gains that result from non-arm’s-length dealings.

read more
Pensions, SMSF, Superannuation

Injury settlements no threat to caps

Personal injury settlement

SMSF members receiving a personal injury settlement payment should not be concerned it will impact their TBC or TSB and reduce their ability to make other contributions.

read more
ASIC, financial advice, Financial Planning

ASIC levy to rise past $3000

ASIC adviser levy

The financial adviser levy charged by ASIC will climb past the level that led to the previous government imposing a two-year freeze on the industry funding applied by the regulator.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.