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A related party of an SMSF includes members, their relatives, Part 8 associates and any companies or trusts controlled by the members.

Who is a related party of an SMSF?

An amended accounting standard may require SMSFs to update where deeds require financial statements prepared in accordance with AAS.

Skype, FaceTime & Zoom can now be used to witness legal documents incl Wills, powers of attorney, statutory declarations & trust deeds, SMSF

Witnessing requirements for an SMSF trust deed depend on whether the trustee(s) are individuals or a corporate trustee.

Directors aren't considered common law employees, unless they are also engaged under a contract of employment to provide non-director duties

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