It doesn’t matter how late a non-concessional contribution is made before starting the pension phase as long as there is ...

The Financial Services Minister defended the CSLR funding model, adding that to “sustainably” solve the problem, the advice ...

SMSF expenses have to pass the “smell test” if trustees don’t want auditors to start digging for evidence, says a leading ...

Appropriately structured and administered trusts can provide significant protection in the event of a spousal relationship ...

With the concessional contributions threshold about to increase, it’s a good time to revisit strategies to avoid consequences ...

The Actuaries Institute is calling for the annual Superannuation Performance Test to transition to a two-metric test, so it ...

Neal Dallas, director of legal at Business Depot, said in a recent Accurium webinar that this simple scenario could cause ...

A specialist adviser recommends considering whether to hold or sell assets held in an SMSF before winding up the fund.

Even if a home is owned by only one spouse, the other may make a downsizer contribution if they meet all other requirements, ...

The release of regulations around the proposed Division 296 tax was “deliberate” after backlash from the Australian Council ...

The ATO recommends trustees visit the Australian Competition and Consumer Commission’s (ACCC) Scamwatch and the MoneySmart ...

In its submission in response to the government’s proposed reforms of the Your Future, Your Super performance test, the SMSFA ...