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 advisers and ...
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.
As the dust settles on the new Regulations introduced from 7 December 2024, a significant technical challenge is emerging for advisers and ...
An individual who has reached the age of 60 and leaves a paid job can generally start a retirement phase pension from their super
Much of the debate surrounding the proposed Division 296 tax has focused on the headline threshold: individuals with more than $3 ...
The rules for a super fund investing in property are complex because of the restrictions placed on some types of property that may be ...
NALI remains a contentious topic for SMSFs. Part one of this three-part series provides a history and overview of NALI, as well as examining ...
When an SMSF member loses capacity, there are many things to consider. This scenario offers some insights and strategies that can help ...
All SMSFs are legally required to do full financial statements, complete with an up-to-date value of all their assets, every 30 June
ASIC has succeeded in its appeal before the Full Federal Court in ASIC v BPS Financial Pty Ltd [2025] FCAFC 74 (30 May 2025).
As the end of the financial year (EOFY) approaches, it is crucial to ensure your self-managed superannuation fund (SMSF) is in order.
When someone dies, many beneficiaries want to know what happens to outstanding debt, whether it comes out of the estate, who pays it and ...