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The partner of a legal firm specialising in superannuation has revealed the concept of SMSF member mental capacity is becoming more prevalent in estate planning challenges, prompting the need for practitioners to amend their procedures regarding all fund actions.

Financial planning professionals should be having conversations with their clients as soon as possible about their aged care needs, says a specialist adviser.

The ATO’s draft guidance on personal service income and the general anti-avoidance provisions is likely to be a shock to many small and microbusinesses in Australia.