There is a common misconception that where acquiring units in a related, “pre 1999 trust”, the rules contained in SIS Regulation 13.22C are applied to the new units at the time of acquisition. SIS Regulation 13.22C sets out strict criteria to be met in order for a related party [...]

The 2016 Australia Budget is out, take a look at how the changes on SMSF industry can affect your clients. These reports are now historical but available for reference purposes.