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By Phil Broderick
SMSF trustees with non-commercial LRBA loans must put such loans on an arm's length basis prior to 30 June 2016.
By Phil Broderick
From 1 July 2016, even if SMSFs hold more than 20% of the units in a unit trust, it may not be a public trading trust.
By Phil Broderick
A trust established to assist retrenched workers was a unit trust, on the basis of the expanded definition of "unit".
By Daniel Smedley
The Agenda outlines key measures to promote and support growth of innovation and entrepreneurial ventures in Australia.
By Renuka Somers
This loan was included in the calculation of assets for the MNAV test of eligibility for small business CGT concessions.