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ATO ID 2014/7 — latest from ATO on keeping SMSF assets separate

Australian Taxation Office Interpretative Decision ATO ID 2014/7 provides the latest on the rules regarding keeping SMSF assets separate. It suggests the position is very strict. However, a deeper technical analysis reveals there might often be some ‘flexibility’. This article concludes that the critical practical implication is that each SMSF should have a sole purpose [read more]

lecturing-melbourne-university

Lecturing at Melbourne University — handout available

Since 2010 I’ve been lecturing at Melbourne University, presenting the SMSF component of the Master of Laws subject ‘Superannuation Law‘. Melbourne University is my ‘alma mater’. I fully enjoyed studying there for my undergraduate degrees and masters degree and I’m always very happy to be able to give back to the legal community. I’m lecturing [read more]