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 ...

Using a spousal contributions strategy to a second spouse can be problematic because money may not naturally flow to children ...

Building a network of mentors and coaches with varied skill sets could help women achieve their career goals, according to an ...

The Financial Advice Association Australia said it supports the draft legislation on legacy pensions but has urged the ...

Timing the sale of assets is critical to take advantage of tax opportunities, especially in the event of the Division 296 tax ...

An attorney can make or renew a superannuation binding death benefit nomination but there are a number of conditions that ...

Leading cloud-based accounting software provider Class has launched two significant enhancements to make it easier for ...

Although the retirement income covenant may not be targeted at SMSFs, it is useful for helping advisers assist clients in ...

Under the regulations, the super law states that reserves are “largely concerned with contingent events as opposed to accrued ...

A leading technical and education specialist has advised that if an SMSF exceeds the 5 per cent in-house asset limit related ...

The fight to amend the controversial Division 296 tax passed through the lower house on Wednesday is not over, says an ...