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

It’s essential to “read the deed” after a member’s passing, even if a trust deed has been drafted specifically for their ...

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 ...

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

The interplay between reversionary pensions and binding death benefit nominations regarding which one takes priority is a ...

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 ...

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

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

Although the retirement income covenant may not be targeted at SMSFs, it is useful for helping advisers assist clients in planning for their retirement, says a leading technical expert. Julie Steed, ...

Leading cloud-based accounting software provider Class has launched two significant enhancements to make it easier for auditors and accountants to service SMSF clients. The enhancements are the first ...