Strategy

New legacy pension regulations, applying from 7 December 2024, are now in force. They affect lifetime complying, life expectancy and...

With the latest ATO statistical data showing younger Australians powering the uptake of SMSFs, it is timely to revisit insurance...

Perhaps you don’t have an SMSF, but your parents do. As they age, you might play a more significant role...

A recent decision provides further lessons regarding trust instruments with no power or inadequate power to vary.

As an early Christmas present and unexpected result for the Industry, Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves)...

When it comes to getting the most out of an SMSF, focusing on smart investment opportunities and tax strategies is...

The ATO has clarified how a contribution can trigger non-arm’s length income in its latest draft taxation ruling on contributions,...

This article is part of a series on SMSF succession planning. In part 2, we explored the important role of...

To borrow and slightly misquote former British Prime Minister Harold Wilson, 24 hours is a long time in politics. Certainly,...

Most SMSFs pay tax or receive a refund once a year when they lodge their annual return. But some people...