Assistant Treasurer Stephen Jones has said it is a fairer outcome if the government “modestly” reduces tax concessions for superannuation ...
A reversionary pension must satisfy minimum pension requirements irrespective of whether it was paid to the deceased or the reversionary ...
A trading account can go into a negative balance without breaching the SIS Act, but care must be taken, warns ...
The SMSF Association has urged the government to take a whole-of-government approach to consider all current and pending regulatory reforms ...
Insurance in an SMSF should line up with a fund’s overall investment strategy and be reviewed every 12 months, says ...
Advisers need to be wary of clients constructing contrived arrangements about their retirement to gain early access to their superannuation, ...
The ATO said it is reviewing and assessing all new SMSFs before they can receive a registered or complying status ...
The non-arm's length income provisions contained in s 295-550 of the Income Tax Assessment Act 1997 continue to be a ...
Whether a pension reversion nomination conflicts with a binding death nomination is not “black and white”, says a legal specialist.