Articles by Naz Randeria

Division 296, SMSF, Tax, Trusts

Div 296 represented concerning precedent

The introduction of the Division 296 provisions was perhaps a warning sign more questionable amendments to the tax framework were on the way.

The introduction of the Division 296 provisions was perhaps a warning sign more questionable amendments to the tax framework were on the way.

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Auditing, Technology

Getting AI use in SMSF audits right

The increasing incorporation of artificial intelligence in SMSF audit processes requires stronger guidelines to ensure sector integrity.

The increasing incorporation of artificial intelligence in SMSF audit processes requires stronger guidelines to ensure sector integrity.

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Contributions, Legislation, Superannuation

Super is one controllable wealth aspect

Superannuation is one element people can and should control when assessing their wealth accumulation strategy in a challenging economy.

Superannuation is one element people can and should control when assessing their wealth accumulation strategy in a challenging economy.

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Administration, Division 296, Documentation, Investments, SMSF, Strategy, Superannuation, Tax, Valuations

Div 296 to change compliance landscape

Compliance procedures applicable to SMSFs will be significantly impacted by the introduction of the proposed Division 296 tax.

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ATO, Tax

Government’s super changes need stopping

superannuation legislation, taxing of unrealised capital gains, $3 million super tax, Division 296 tax, farmers, total superannuation balance, Naz Randeria, Reliance Auditing Services.

Changes to superannuation legislation should be a key election issue as the government’s proposed changes will impact future generations.

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Auditing, Property, SMSF

Why a written lease agreement is essential

SMSF Auditor Written lease agreement property Self-managed superannuation Related parties ATO Reliance Auditing Services Naz Randeria

A written lease agreement is a vital document for SMSFs holding a direct property, particularly in cases where the tenant is a related party.

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ATO, Auditing

Valuations more important than ever

Property Valuation Auditors Market value Unrealised capital gains ATO Shares Loans

Asset valuations have taken on even greater importance for the end of this income year given the ATO’s current compliance focus.

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Crypto Assets

The FTX collapse and its SMSF implications

cryptocurrency SMSF

Questions must be asked about how cryptocurrency can be allowed as an investment for retirement saving within an SMSF.

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