Shelley's Articles

Given the differing views in the industry, does the absence of a related-party lease arrangement affect an SMSF's in-house assets ratio? Here's what you need to know

Despite the tougher consequences of minimum SMSF pension shortfalls, the ATO’s 1/12 exception still matters and remains a critical compliance safety valve for SMSF professionals.

A significant challenge is ensuring that SMSF complex assets are valued at market value. Here's what you need to know.

SMSF compliance is not only about what a related unit trust holds today, it’s also about what it held in the past. In this article, I discuss the “forgotten” Reg 13.22C rule that can permanently convert an otherwise-compliant unit trust into an in-house asset. The problem is that a breach can arise even where the trust appears compliant at the time the SMSF acquires units due to the three-year asset look-back rule. Here's what you need to know.