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This question and answer sheet was prepared following a recent webinar on VRLT presented by DBA Lawyers. A number of queries were raised at this webinar. This Q&A is a summary of the key queries with brief answers. Naturally, we would be pleased to assist with any query. Q-1. Can VRLT be tax deductible? A-1. [read more]
The ATO has a program of auditing or reviewing certain approved SMSF auditors. If the ATO is satisfied with what they see, they can simply close their file. However, if the ATO is not satisfied, they have various options, including referring the approved SMSF auditor to ASIC. At the ASIC stage, ASIC then has various [read more]
Overview Unless a discretionary trust deed excludes foreign persons, foreign trustees and foreign corporations, significant additional duty and land tax is typically imposed if the trust acquires residential property. The best way to minimise such tax is to make sure you obtain assistance from a quality supplier and obtain advice well in advance. Why did [read more]
Naturally, it is always important for an SMSF to comply with the various laws that govern it. However, I thought this might be a good opportunity to reflect on the latest updates on the compliance landscape. Penalties have increased It was big news when the ATO was granted the right to unilaterally impose monetary penalties [read more]
Ever since TD 2013/22 and ATO ID 2012/16 many have considered contribution reserving to be a ‘lay down misere’. However, there are various possible difficulties practitioners must be aware of. The ATO has recently addressed one of these difficulties by releasing the new ATO form ‘Request to adjust concessional contributions’ (NAT 74851). This form notifies [read more]
The Commissioner of Taxation’s recently released annual report for 2013-14 discloses an alarming increase in the number of self managed superannuation fund (‘SMSF’) trustees (and directors of SMSF trustee companies) that are being declared disqualified persons by the ATO. The figures below on the ATO’s other compliance activities are not remarkable. This other activity includes [read more]
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