A recent ATO interpretative decision (ID) has placed doubt over the validity of any business succession plans involving life insurance cover held within an SMSF.

Strategies around structural financing or capital funding were the next major pioneering stage for SMSFs, a sector expert has said.

A review of Australian small caps has found the end of the resources boom, while diminishing overall performance of the sector, has had a positive effect on the structure of this market segment. Research house Lonsec came to this conclusion as the weighting to resource companies in the sector was falling as a result of […]

Nikko Asset Management has unveiled a new global share fund in response to Australian investors’ growing appetite for international equities. The Nikko AM Global Share Fund is looking to deliver long-term capital growth with a targeted return of 3 per cent above the MSCI All Countries World ex Australia Index over rolling three-year periods. The […]

The SMSF sector was currently putting too much emphasis on legislative and compliance issues and needed to increase the attention given to the investments of funds, according to a former ATO official.

Legislation clarifying and consolidating the tax treatment of limited recourse borrowing arrangements (LRBA) has been introduced into Parliament.

Research house Zenith’s latest review of the infrastructure sector has found it generated a healthy return of 19.9 per cent to 30 April 2015, as reflected by the S&P Global Infrastructure Index ($A hedged). “Pleasingly, the overall performance of listed infrastructure managers on Zenith’s approved product list was strong, with the majority of rated managers […]

The ATO’s SMSF compliance activity over the next 12 months will pay particular attention to dividend stripping, asset values and related-party loans.

Technology systems were crucial in creating frictionless processes that leveraged the SMSF sector against the rest of the market.