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

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 ...

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

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

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 ...

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

Multiple payments and lump sum withdrawals over and above pension payments need to be processed at the time of transactions, ...

The 10-year main residency rule for downsizer contributions can be applied to the trustee of deceased estate, a technical ...

The Compensation Scheme of Last Resort (CSLR) has published its initial levy estimate for FY27, with the total calculated at ...