This article examines what happens when SMSF trustees cannot agree and the ability of a trustee to remove a member.

The article reconsiders deducting superannuation contributions for directors of trustees of 'passive' investment trusts.

The article outlines key factors in seeking ATO compensation - particularly on applications made under the CDDA Scheme.

This article explores what constraints exist when setting the interest rates and terms of a related party SMSF loan.

The article considers if it is still important that pensions be made 'auto-reversionary', after the MYEFO announcement.

The latest word on the status of excess non-concessional contributions was a positive one, but caution is still needed.

The $100K pension exemption limit may most affect SMSFs upon a pensioner's death or when an asset is sold or transferred.

What systems of product liability are available (i.e. liability in respect of damage to persons or property resulting from the supply of products found to be defective or faulty)?