Technical

The goal posts of commerciality are changing in the wake of COVID-19. This has implications for:  SMSF related party tenancies affected by COVID-19  Related party limited recourse borrowing arrangements (LRBAs) affected by COVID-19 The SMSF audit is critical to the decisions trustees and their advisers make today. No one wants a train wreck with their […]

The goal posts of commerciality are changing in the wake of COVID-19. This has implications for:  SMSF related party tenancies affected by COVID-19  Related party limited recourse borrowing arrangements (LRBAs) affected by COVID-19 The SMSF audit is critical to the decisions trustees and their advisers make today. No one wants a train wreck with their

In response to calls from the industry, the Federal Government has announced a second tranche of economic stimulus measures, this time in the form a ‘safety net’ for those negatively impacted by the consequences of COVID-19. These changes include two important superannuation announcements. Let’s have look at the second measure – Temporary Early Access in