The 2025 financial year introduced key updates in the self-managed superannuation fund (SMSF) sector, affecting contribution caps, taxation, benefit payments, and regulatory compliance. SMSF trustees
Limited Recourse Borrowing Arrangements (LRBAs) enable Self-Managed Superannuation Funds (SMSFs) to leverage borrowed funds for asset purchases, presenting opportunities for growth while safeguarding the fund’s
Managing a Self-Managed Super Fund involves investment strategies and planning for SMSF death benefits. Handling benefits is crucial to ensure they are allocated to the
What are Collectables and Personal Use Assets? Collectables and personal use assets are investments typically enjoyed for personal pleasure or everyday use. However, when acquired
More and more older Australians are seeing the benefits of selling the family home in favour of a smaller home or an apartment. To facilitate
Property valuations are basically appraisals of property widely used to form an audit opinion about the investment. Regulation 8.02B of SISR requires valuation of all
In the realm of superannuation, case law has a significant influence on how advisers, investors and auditors operate. In 2018, the outcomes of two court
Several changes were made to Superannuation from 1 July 2021 which may impact the audit of your SMSF clients this financial year. SMSF auditors and
Recently the maximum number of members to form part of a self-managed superannuation fund (SMSF) and small APRA funds was increased from four to six.
There are only a few weeks before the 1 July changes to auditing standards come into effect, with in-house audits at risk of not complying
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