The distinction between wholesale and retail clients is a fundamental part of the financial services regulatory system. Read more

While superannuation laws do not prohibit an SMSF from providing host services to the public, there are a number of considerations one must take into account. Read more

Property investment within SMSFs remains a popular strategy for building retirement wealth, but compliance requires a comprehensive approach. Read more

This paper provides a step-by-step approach to crafting an SMSF investment strategy that uses ETFs as a means to achieve one's retirement goals. Additionally, it will delve into crucial aspects such as risk profiling, insurance considerations, and other ... Read more

One of the unique aspects of self-managed superannuation funds (SMSFs) is their ability to borrow money to invest. The ability to borrow, however, should not be confused with the borrowing principles that may apply to individuals, companies or trusts ... Read more

Is near enough good enough when valuing SMSF assets? Read more

This paper examines the strategic reasoning behind their inclination towards SMSFs, incorporating insights from the ATO guidelines and relevant financial literature. Read more

This paper outlines some of the essential aspects to help effectively navigate the process of making personal deductible contributions (PDCs) into superannuation funds. Read more

While it might appear straightforward, attention to detail is the key to owning SMSF assets. With Regulation 4.09A of the Superannuation Industry (Supervision) Regulations 1994 now one of the most reported breaches to the Australian Taxation Office ... Read more

In this paper the current requirements for the SMSF residency test will be explored. Read more