News and PublicationsView All

The effect of the ATO’s decision impact statement in Harding on the tests for tax residency
13 February 20
The Full Federal Court decision in Harding clarified two of the four tests for when an individual is a tax resident of Australia.
SMSF borrowing (LRBAs) and how it affects total superannuation balances (TSB)
24 January 20
One long outstanding measure that affects members of SMSFs has been including the outstanding borrowings of an SMSF in members’ total superannuation balances. The legislation implementing this has now been passed.
Non-arm’s length income rules and SMSFs – where are we at now? How NALE impacts SMSFs
24 January 20
The 2017 Budget saw the announcement of the ‘NALE’ changes to the non-arm’s length income (NALI) rules effective from 1 July 2018.