Changes to franking credits would be a broken election promise and show the government doesn’t understand their purpose in generating income.

A special leave application to the High Court has been filed by Mayfair 101 to challenge the full Federal Court’s decision against it last month.

CommSec and Ausiex have been ordered to pay a collective fine of more than $27 million for overcharging brokerage fees.

SMSFs set up for the purposes of investment control tend to trade at the same rate as those established for other reasons.

Several sources of evidence should be sought by SMSF auditors to ensure an investment in an unlisted entity does not involve a related party.

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