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The ATO has found $637 million of superannuation savings has left the system due to illegal early access carried out through SMSFs.
A trustee doesn’t need to show reasons why they made a decision, they will only need to show they followed a proper decision-making process, says a specialist legal adviser.
Keeping track of all documents relating to an SMSF trust deed is important if an estate planning issue arises, says an industry expert.
There was a dramatic decrease in the number of SMSF wind-ups from 2018 to 2023, indicating that the SMSF sector is outperforming APRA funds in both returns and customer satisfaction, says a leading educator.
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