The ATO is targeting SMSF auditors who continue to defy independence rules, a senior technical specialist has warned.

The ATO has published information on why auditors may issue a qualified audit report when SMSFs use an investment management ...

There are four major tools to help SMSF trustees and members resolve internal disputes, a leading legal specialist has said.

A global investment management firm executive has called for standardised promotion policies to close the “gendered promotion ...

Investment in ETFs is the fastest-growing category for SMSFs, the CEO of one of the sector’s biggest software platforms has ...

A new private binding ruling has addressed the nuances that can determine if a withdrawal from a superannuation fund is a ...

Death benefit complaints to AFCA increased by about 30 per cent over the past year, according to its latest annual report.

There is potential for “contradictory signals” regarding the transfer balance cap and the Division 296 tax if the proposed $3 ...

A trustee needs to obtain an actuarial certificate if the “proportionate method” is used to exclude all or part of a fund’s ...

An SMSF must have an actuarial certificate to claim exempt current pension income via the proportionate method, says a ...

Proposed amendments to the tax promoter penalty laws risk further thinning the line between tax advice and scheme promotion, ...

SMSF members and trustees could face fines of up to $19,800 for a 60-unit penalty from tomorrow, a legal expert has warned.