The imposition of a retirement income covenant on SMSFs was an unnecessary burden given they are set-up and run for that exact outcome by the fund member’s themselves.

The tabling of a bill making changes to exempt current pension income (ECPI) rules had changes that were recommended by industry but is this proof the government is starting to listen to those in the know?

The ATO’s final ruling on non-arm’s-length expenditure (NALE) will demand perfection in record keeping to stave off very high tax penalties.

New requirements to act in the best financial interest of SMSF members raises questions as to how long and how far that duty will apply.

The proposed changes to superannuation in this year’s federal budget are a good example of consumer focused policy making that should happen more often.

Indexation will create opportunities that will make the end of the 2021 financial year truly unique and one trustees should pay very close attention to.

New research has undermined the view that retirees are not spending down their superannuation balances, but it is unlikely to change opinions or policies.

When the compulsory superannuation system was introduced, the federal government included associated tax concessions to encourage people to contribute more money into their super funds so they could be self-sufficient in their retirement years. However, since its introduction the criticism aimed at the retirement savings framework has been incessant, labelling the favourable tax treatment contained […]

The indexation of the transfer balance cap (TBC) will add even more layers of complexity to the work of SMSF trustees and advisers.