SMSF practitioners crafting their own fund documents should question if they are doing their clients and practice a disservice.

The new TBAR timeframe to be introduced in the next income year is unlikely to see a seamless transition among SMSF trustees.

Advisers need to be conscious of a growing documentation gap in the SMSF sector due to the changing face of interpersonal relationships.

A multifaceted approach is required with regard to SMSF documentation to ensure fund compliance and to limit professional risk.

The absence of a lease agreement for SMSFs renting property to a related party could have a disastrous impact on the fund’s compliance with superannuation laws.

The repeated use of the same trust or binding nomination document is untenable after a recent court case proved the value of a bespoke document.