SMSF clients who previously commuted a pre 1-July 2017 market-linked pension, will need to ensure that the commutation debit recorded in the
Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
SMSF Adviser also keeps professionals informed on what strategies cutting-edge businesses are using to keep ahead of the competition, including what technologies, marketing tools and HR strategies are getting the best results.
There has been much discussion surrounding the updated Independence Guide, published by the APESB and professional accounting bodies, concer
Superannuation death benefits should continue to be a legitimate source of excepted trust income distributions, despite the new testamentary
A recent change to the tax treatment of income from super in a testamentary trust may require some SMSF clients to update their estate plans
While recent legislation regarding excepted trust income and testamentary trusts raises a number of wider estate planning concerns, there is
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