On 12 June 2020, the registry modernisation legislation was passed to support businesses in an evolving digital economy. This introduces a new Director Identification Number (DIN) regime to prevent the appointment of dishonest directors as well as to facilitate traceability [...]

SMSF Early Release of Super If a member of a fund wants to access the $10,000 early under the COVID-19 provisions, then there are a few additional steps that trustees need to undertake.  The Trustees will need to ensure their [...]