http://www.ssfp.com.au/ Sun, 20 May 2012 00:14:27 Searle Sessarago Articles http://www.ssfp.com.au/articles/Local-Smile.html http://www.ssfp.com.au/articles/Local-Smile.html Local Smile is a cost effective marketing tool for your business within the local community to get connected / be found and generate new business. A local Smile listing will compliment your existing website if you have one or be your online listing if you do not.  You can publish articles or blogs about your business and convert standard publications / newsletters into blogs to enable you to achieve high or even top ranking... http://www.ssfp.com.au/articles/Property-and-SMSF's---Loosening-the-rules.html http://www.ssfp.com.au/articles/Property-and-SMSF's---Loosening-the-rules.html Is the property a single asset? Assuming the fund is able to purchase the asset, the borrowing rules require that the money is used to acquire a single asset.  For example, if the fund purchased a block of units, is the block considered to be one asset or are each of the units inside the block individual assets?  In the ruling the ATO concedes that “it may be possible … that the trustee is...