Many accountants will miss the regulator’s July 1 licensing deadline for a variety of reasons, but few understand the consequences, Grahame Evans and Greg Holman write.

The treatment of carried-forward losses in an SMSF has been clarified by a recent court decision, writes Michael Hallinan.

Binding death benefit nominations are a powerful tool to ensure superannuation benefits are distributed to the proper parties when a member dies. However, Daniel Butler and William Fettes warn unless the direction is executed with precision, it may be completely useless.

In just under a year, the new rules governing SMSF investments in collectables take effect. Julie Steed examines what steps trustees have to take to adhere to these regulations.

While automation is becoming more prevalent in the SMSF sector, it is doubtful trustees want a human advisory element to be completely eliminated, writes Kevin Bungard.

The opportunity to invest in property via SMSFs is important for many Australians. Instead of banning limited recourse borrowing arrangements (LRBA), the government should be focusing on regulating who can recommend property to SMSF trustees, writes Ben Kingsley.

With the release of ATO interpretive decisions ID2014/39 and ID2014/40, the regulator has clearly indicated its assessing action in respect of non-commercial limited recourse borrowing arrangements (LRBA).

SMSFs with property investments in New South Wales face the additional liability of land tax. Michael Hallinan provides an insight into the intricacies of this levy.

Recent ATO rulings have seen income from assets acquired under a related-party loan treated as non-arm’s length. Graeme Colley discusses the future implications for SMSFs.