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The ATO has released its updated Law Companion Ruling (LCR) 2021/2 regarding the application of non-arm’s length income (NALI) laws with the SMSF Association giving it a mixed welcome noting it still lacks specific guidance in places.
Australians under 45 now expect they will need at least $100,000 a year per household to live comfortably in retirement, according to new research from Vanguard.
Australians are retiring later due to cost-of-living pressures and the evolution of white-collar employment, according to research from KPMG.
Legal advisers need to be cautious when transferring assets from parents to children if the former are still alive.