Generally, personal investment portfolios use negative gearing on borrowings and losses to offset income and capital gains ...

A recent private binding ruling (1052284933968) has again highlighted the ATO’s tough stance on the issue of personal ...

“What that means from a practical perspective is that you'll have parties that are not at arm's length, but can deal with ...

The ATO's final determination confirmed that financial advice fees for tax-related guidance are deductible under section 25-5 ...

The Commissioner of Taxation doesn't have the discretion to overlook even a single missed step made in claiming a tax ...

Only 1 per cent of SMSFs are using a strategy that creates space in their transfer balance cap and opens up the possibility ...

A petition has been launched urging the government to amend current SMSF rules to allow members to use their funds to ...

The second tranche of the Quality of Advice Review will be high on the agenda of the SMSF sector, says an industry leader.

There are a lot of big issues to consider for an SMSF looking to invest in a tiny home, says a technical expert.

One of Australia’s peak superannuation industry bodies has called for the retirement income sector to work together and ...

The tribunal has rejected a taxpayer’s argument that he could choose when to carry forward his unused concessional ...

The government has released draft amendment clarifying its expectations on how sections 15 and 45 of the instrument will ...