Deciding whether or not to apply the CGT relief to an SMSF is far from straightforward. Daniel Butler examines some of the intricacies involved in the process.

The erroneous actions of SMSF advisers can have dire consequences. Grant Abbott outlines a situation a client recently experienced that highlights this point.

Transfer balance account reporting will be introduced for SMSFs at the end of this financial year, but debate still remains as to how onerous and extensive the regime should be, says Tony Greco.

There are currently two options on the table as to how event-based reporting will be implemented for SMSFs in the interim and then in the future.

The treatment of limited recourse borrowings in relation to a member’s total superannuation balance has changed. Brian Hor explains how the new rules work and the benefits gearing can still provide.

Applying CGT relief for an SMSF should not be regarded as an automatic decision due to the intricacies involved, writes Meg Heffron.

The introduction of the transfer balance cap is an issue top of mind with many SMSF advisers and trustees. Anne-Marie Esler provides an outline of how the cap works as well as some relevant strategies to allow SMSFs to operate within the newly imposed limits.

The introduction of a transfer balance cap represents one of the most significant changes to this country’s superannuation framework in recent history. Jordan George and Peter Hogan detail how the new cap will work.