News : Compliance & Regulation

Compliance & Regulation, Death Benefits, Estate Planning

Court can issue death benefit guidance

SMSF trustees who are unsure as to their death benefit payment responsibilites can approach the court to guide them through the process.

SMSF trustees who are unsure as to their death benefit payment responsibilites can approach the court to guide them through the process.

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ASIC, Compliance & Regulation, Investments, Legislation

Macquarie to refund Shield investors

Macquarie Investment Management will return all funds invested into the Shield Master Fund via its superannuation platform.

Macquarie Investment Management will return all funds invested into the Shield Master Fund via its superannuation platform.

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Compliance & Regulation, Legislation, SMSF

SIS offers trustee rule breach relief

The Superannuation Industry (Supervision) Act provides some relief for SMSF trustees who have breached the rules by which they are bound.

The Superannuation Industry (Supervision) Act provides some relief for SMSF trustees who have breached the rules by which they are bound.

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ATO, Compliance & Regulation

Regulator SAR letters need response

ATO correspondence regarding the non-lodgement of SMSF annual returns now has a more serious nature and should not be ignored.

ATO correspondence regarding the non-lodgement of SMSF annual returns now has a more serious nature and should not be ignored.

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Administration, Compliance & Regulation, Pensions

ATO pension relief not likely

The probability of a successful application to the ATO to rectify a breach of the pension payment standards is very low.

The probability of a successful application to the ATO to rectify a breach of the pension payment standards is very low.

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Compliance & Regulation, Division 296, Tax

Div 296 notification won’t go to SMSF

The ATO notification regarding a Division 296 tax liability will be sent directly to the taxpayer and will not involve their superannuation fund.

The ATO notification regarding a Division 296 tax liability will be sent directly to the taxpayer and will not involve their superannuation fund.

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ATO, Auditing, Compliance & Regulation

Trustee declaration obligation tweaked

The ATO has moved to provide a more practical compliance solution for situations where an SMSF’s original trustee declaration cannot be located.

The ATO has moved to provide a more practical compliance solution for situations where an SMSF’s original trustee declaration cannot be located.

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ATO, Compliance & Regulation

ATO reveals 2025/26 compliance focus

SMSFs with outstanding annual returns will come under greater scrutiny from the ATO, which is concerned by a rise in late lodgements.

SMSFs with outstanding annual returns will come under greater scrutiny from the ATO, which is concerned by a rise in late lodgements.

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ATO, Compliance & Regulation, Regulation

Failing stipulated pension obligations

Failing to meet the pension payment standards now has more severe consequences from both a tax and administrative point of view.

Failing to meet the pension payment standards now has more severe consequences from both a tax and administrative point of view.

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