Six Member SMSFs – the good, the bad and the indifferent
From 1 July 2021 SMSFs can have up to 6 members in a fund, an increase from the previous limit of 4. Anecdotally this has
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Understanding super terminology
An individual’s Transfer Balance Cap (TBC) and Total Superannuation Balance (TSB) are calculated differently andare separate concepts. When the super reforms of 2017 came into
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Non-arm’s length expenses – changing old habits
Over time tax law has evolved to disincentives certain income from being diverted into SMSFs or to discourage trustees from engaging in certain practices to
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