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SMSFS And Property Development: Key Compliance Imperatives

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SMSFS And Property Development: Key Compliance Imperatives

SMSFs (self managed superannuation funds) have been carrying on property development activities ever since SMSFs came into existence. Yet despite that there is still a common concern that such activities will cause the SMSF to become non-compliant, or subject to penalties, on the basis that such activities, and in particular undertaking a property development business, are prohibited.

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Trusts Intensive - What’s That? My Distribution Is Invalid?

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Trusts Intensive - What’s That? My Distribution Is Invalid?

Actions of trustees in administering trusts are increasingly being challenged by beneficiaries. Such challenges often come to light with disputes as to the validity of amendments to trust deeds and the identity of the appointor. These issues often bring to light other deficiencies in trust administration with some of the most significant being the potential invalidity of the trustee’s year end resolutions concerning the appointment of trust law distributable income.

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Use of Shareholder Agreements in Succession Planning

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Use of Shareholder Agreements in Succession Planning

This paper explores the role of shareholder agreements in assisting with achieving estate and succession planning objectives for wealthy families.

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The ATO's Current views on conducting property Development through an SMSF

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The ATO's Current views on conducting property Development through an SMSF

Phil Broderick, Sladen Legal Principal presents on The ATO's Current views on conducting property Development through an SMSF at the CPA Australia City Taxation Discussion Group in August 2021.

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The ATO’S Current Views on Conducting Property Development through an SMSF (Copy)

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The ATO’S Current Views on Conducting Property Development through an SMSF (Copy)

SMSFs (self managed superannuation funds) have been carrying on property development activities ever since SMSFs came into existence. Yet despite that there is still a common concern that such activities will cause the SMSF to become non-compliant, or subject to penalties, on the basis that such activities, and in particular undertaking a property development business, are prohibited.

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Complicated SMSF investment structures and avoiding the NALI minefield (Copy)

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Complicated SMSF investment structures and avoiding the NALI minefield (Copy)

Key learnings from ATO Determinations

The non-arm’s income rules, or NALI, have been around for decades. Despite that, historically, they have been rarely invoked by the ATO and largely ignored by many advisors and trustees.