The more one thinks about it, the more convincing it becomes that the 650,000 SMSFs should pay an annual levy if they want to ...
So far as the current law is concerned, in its Interpretative Decision ID 2012/32 (issued on 4 May this year) the Australian Taxation Office (ATO) formed the view that allocating an amount from a fund ...
David Glen discusses the advantages and disadvantages of holding business property in SMSFs, and outlines some factors for planners to consider when advising their clients on the topic. In ...
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