SMSF Investments

Formulate, Review Regularly and Give Effect to an SMSF Investment Strategy

By Access Super Audit
22/08/2014
SMSF Featured, SMSF Investments

The SMSF investment strategy is to be regularly reviewed as required by SIS Act s52B(f) and SIS Reg 4.09. Reg 4.09 Operating standard – investment strategy (2) The trustee of the entity must formulate, review regularly and give effect to an investment strategy that has regard to the whole of the circumstances of the entity including, but not […]

SMSF Collectable Rules

By Access Super Audit
26/02/2013
SMSF Investments

Background Before introduction of the new SMSF collectable rules, regulations for collectables within SMSF was broadly contained in section 62 Sole Purpose Test and financial assistance in section 65 . It is worth mentioning because section 62 and 65 are still the reference point for transitional arrangements. Collectables and personal use assets have been in the spotlight since […]