
Reviewing your fund’s investment strategy
Superannuation law requires trustees of SMSFs to formulate, regularly review and give effect to an investment strategy that has regard to the whole of the circumstances of the fund.
Practical tax, SMSF and business updates from the Align Team.

Superannuation law requires trustees of SMSFs to formulate, regularly review and give effect to an investment strategy that has regard to the whole of the circumstances of the fund.

Federal Parliament has closed an unintended loophole in the recent negative gearing and capital gains tax reforms that became widely known as the “widow tax”.

More than $21 billion in lost and unclaimed superannuation is currently sitting idle across Australia, according to the latest ATO figures.

If you spend time outside Australia for work, family or personal reasons, your travel history could become increasingly important when it comes to your Australian tax affairs.

For many SMSF trustees, property is one of the most significant assets held by their SMSF. Unlike personally owned assets,
