SMSFs are becoming increasingly attractive to younger Australians, who are also active traders, according to trading platform AUSIEX.

Accountants expect SMSF-related advice will create a sizeable boost to their practice revenue, with nearly half predicting a rise in the next three years.

LRBAs started in non-arm’s-length circumstances will trigger NALE unless they are ended and restarted on new terms that comply with new ATO requirements.