An SMSF must be considered to be an Australian superannuation fund to remain complying. Nicholas Ali examines how trustees can satisfy this definition even when they are overseas.

A recent unanimous decision of the full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test.

Transfer balance cap and transfer balance account issues have arisen due to the ATO’s treatment of commutations involving defined benefit income streams, writes Melanie Dunn.

When SMSF trustees fall foul of the law, the ATO can impose either administrative or civil penalties. Daniel Butler and Gary Chau detail some of the circumstances and recent court cases where civil penalties were imposed.

Michael Hallinan explains the implications of the proposed integrity measure amending the treatment of limited recourse borrowing arrangements.

There are many ways an SMSF can purchase property. Knowing how a property can be acquired, as well as the compliance measures that must be adhered to, is critical, writes Graeme Colley.

The SMSF community asked the ATO for less frequent transfer balance account reporting requirements and was granted its request. However, Mark Ellem writes the framework allowing the lodgement of fewer pension event reports may make the administration of an SMSF even more complicated.