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What the extension of the ATO s transitional compliance approach in PCG 2020/5 means for SMSF professionals. As we draw to the end of FY2022 it is important for advisers to be aware of the changes to

Why admit a conditional member in an SMSF?

If the relationship between SMSF members falls apart, seeking to remove a member from the fund can prove difficult and expensive. Conditional membership can assist with an exit strategy. This is imp

NALI and trustee services – what about unit trusts?

SMSFs that invest in unit trusts must be very careful of any services that may be provided to a UT Trustee. Anything that goes beyond normal trust oversight and management could be seen as the provis

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