SMSF trustees need to be careful about non-arm’s-length actions outside the fund, which can still create a later NALI burden inside the fund.

ETF Securities has launched an ETF giving Australians the opportunity to invest in the 10 most highly traded growth stocks in the world.

The ATO will give fewer warnings but more penalties to SMSFs that breach their obligations under a recalibrated enforcement model.

Trustees should not underestimate the opportunities presented by downsizer contributions, an SMSF technical expert says.