Legacy pensioners need deferral of Division 296 commencement
As the dust settles on the new Regulations introduced from 7 December 2024, a significant technical challenge is emerging for...
As the dust settles on the new Regulations introduced from 7 December 2024, a significant technical challenge is emerging for...
An individual who has reached the age of 60 and leaves a paid job can generally start a retirement phase...
Much of the debate surrounding the proposed Division 296 tax has focused on the headline threshold: individuals with more than...
The rules for a super fund investing in property are complex because of the restrictions placed on some types of...
NALI remains a contentious topic for SMSFs. Part one of this three-part series provides a history and overview of NALI,...
When an SMSF member loses capacity, there are many things to consider. This scenario offers some insights and strategies that...
All SMSFs are legally required to do full financial statements, complete with an up-to-date value of all their assets, every...
ASIC has succeeded in its appeal before the Full Federal Court in ASIC v BPS Financial Pty Ltd FCAFC 74...
As the end of the financial year (EOFY) approaches, it is crucial to ensure your self-managed superannuation fund (SMSF) is...
When someone dies, many beneficiaries want to know what happens to outstanding debt, whether it comes out of the estate,...