The Seven Key Aspects of SMSFs

The combination of fundamental changes to the taxation regime,
the vast amounts of wealth accumulated within superannuation funds,
for many the perceived lack of value delivered by industry funds and
the increasing tendency for both business and personal relationships to be
relatively short term (as opposed to lifelong) have meant that traditional
approaches to superannuation have been revolutionised.
In this context, the use of SMSFs has become ubiquitous.
The range of fundamental issues that nee...