The SMSF Association said it is concerned about the impact of the proposed amendments to denying deductions for the general ...

There are still many SMSF trustees and professionals who lack understanding of how the proposed Division 296 will work, says ...

Failure to create, execute, perform and retain documents for an SMSF can leave a fund and its trustees unable to provide ...

A lump sum withdrawal from a superannuation account shortly before the death of a member but received days after death is ...

Financial advisers will be pivotal in ensuring that wealth is passed on efficiently and in a way that aligns with the goals ...

It is more tax effective to leave superannuation to an estate rather than a binding death benefit nomination to children, ...

It’s essential to “read the deed” after a member’s passing, even if a trust deed has been drafted specifically for their needs, warns a legal specialist. Scott Hay-Bartlem, partner at Cooper Grace ...

The SMSF Association has urged the government to allow a pension reserve to be exited where the recipient had died.

The inheritance of a reversionary pension is a trigger event for the beneficiary’s transfer balance cap if they are not ...

Some exceptions allowed under s66 enable an SMSF to acquire assets from a related party, such as listed shares, business real ...

The interplay between reversionary pensions and binding death benefit nominations regarding which one takes priority is a recurring issue for advisers, says a legal expert. Matthew Burgess, director ...