For a relationship of dependency to be established, there must be more than the mere giving of money, a recent Public Binding ...

If late super guarantee payments affect a member’s concessional contribution cap, there are steps that can be taken to try to ...

There’s something about property that SMSF trustees find irresistible. But for every conversation that starts with “I want to ...

Once an LRBA has been repaid, decisions need to be made about whether to keep the asset in the bare trust or transfer it into ...

SMSF professionals are being constrained by outdated structures that no longer reflect how Australians seek and receive ...

SMSF advisers should be aware of the impact of the outcome of a Victorian Court of Appeal decision regarding property ...

There are several grey areas in the new pension rules that could cause issues for SMSF members and their advisers, according ...

The sole purpose test is one of the most crucial questions to answer for an SMSF that holds business real property, an SMSF expert has said.

Despite an individual being dependent on the deceased before they pass away, they do not automatically qualify as a death ...

ASIC has taken action against a further 28 approved SMSF auditors, bringing the total number for the 2025 financial year to 48.

Directing superannuation death benefits into an estate to be dealt with under a member’s will is an option, but not the only ...

Implementing an unlimited non-concessional contributions cap for taxpayers with superannuation balances below $1 million ...