When is a loan early access?

One of the issues the ATO has raised recently is where  a loan is recorded in the financial statements but it is actually early access by the member not properly recorded. So it begs the question when is a loan not a loan? Documenting  withdrawal with a loan agreement at the first instance goes someway […]

Your Super Update Edition1

Below is a round-up of some superannuation changes and key developments that may be relevant to you, as trustee of your SMSF. It is important that you know what changes are coming, so you can effectively understand how they may affect you and the members of your SMSF.

Your Super Update Edition 2

Below is a round-up of some superannuation changes and key developments that may be relevant to you, as trustee of your SMSF. It is important that you know what changes are coming, so you can effectively understand how they may affect you and the members of your SMSF.