The Australian Taxation Office (ATO) sets out its view in Taxation Ruling TR 94/8 and Private Binding Ruling 1051832733348 of ...

Treasurer Jim Chalmers has said the government is not “considering” changing the LRBA rules for SMSFs despite the Greens’ ...

Self-managed super funds (SMSFs) have become an increasingly prominent force in Australia’s multi-trillion dollar retirement ...

The difference between net and gross capital gains is important when determining how CGT will interact with NALI, a leading ...

BGL Corporate Solutions has increased its offering to SMSFs with the integration of identity verification solution BGLiD with ...

HSBC chief economist Paul Bloxham said a cut would be a timely response to signs of slowing domestic growth – particularly in ...

Op-Ed: Despite pressure ramping up following its landslide election victory, Labor has maintained its stance on taxing unrealised capital gains through Division 296, and some of the critics might be ...

Not indexing the proposed $3 million super tax will allow bracket creep to erode superannuation savings and is contrary to ...

Liberal senator Andrew Bragg has argued that if Labor wants to “ram it through the Senate”, the Treasurer should disclose how ...

The ATO Commissioner’s updated comments regarding non-ADI offset accounts suggest these arrangements should be carefully ...

A recent Administrative Review Tribunal decision clarifies when an individual can be disqualified from having an SMSF, ...

The proposed $3 million super tax is a “dangerous” policy for the government to pursue, teal MP Allegra Spender has said.