When talking about non-related unit trusts it’s important to understand how changes in the in-house asset test rules impact ...

There are three components in legislation that dictate how the transfer from a foreign superannuation fund is handled in ...

The ATO is warning SMSF trustees to be on the look out for superannuation and tax schemes. The regulator said that some advisers will look for new ways to exploit the law or changes in the law and ...

The government’s revised Division 296 superannuation tax will create unnecessary complexity, drive up costs, and pave the way ...

The SMSF Association is urging the government to release the findings of the Treasury-led review of the CSLR commissioned ...

ASIC is considering a range of regulatory responses including enforcement action where it has significant concerns about ...

The sole purpose test is “intrinsically linked” to many aspects of the machinations of an SMSF including acquisitions, a ...

There are three foundational principles in modern Australian trust law that are universally true, and a recent legal decision ...

Poorly performing superannuation products could be costing retirees up to $205,000 over their retirement, according to new ...

Australia’s biggest trade union organisation has criticised the Treasurer saying working Australians should not have to pay ...

Including the superannuation sector in CSLR does not achieve the goal of shared responsibility and fairness given the root ...

An investment property bought using a limited recourse borrowing arrangement must be held in a separate holding trust if it ...