February 2026

Winding up an SMSF can occur for a number of reasons from i’m over the burden and responsibility of SMSFs, failing health, disagreement/ separation of members and in the worst case your fund is non compliant and the ATO has directed you to wind up the fund. Wind up considerations There is a heap of…

When SMSFs borrow to buy property under a Limited Recourse Borrowing Arrangement (LRBA), its always confusing which name is on the expenses and agreements. Its important to know that the property under a LRBA is registered or titled in the “Bare Trustee” not the SMSF and not your personal name. So if the property is…

On the 3rd February, struggling Aussies were stung with another 0.25% interest rate rise due to higher than expected inflation at 3.8% outside the 2-3% target range. This has left many scratching their head – fooled by the most recent interest rate cut (pre-election), where inflation was outside the target range. This leaves many questioning…

The much talked about “Division 296” draft legislation has been released and was sent for feedback just before Christmas, likely to minimise critical responses. Key points for consideration are included below: Unrealised gains tax dropped Unrealised gains will no longer be taxed. This was criticised by many and loved by no-one so its not a…