WILLIAM FETTES   A recent unanimous decision of the Full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test. This decision overturns the primary ...IAN LAUGHLIN   How can it be that institutions spend huge amounts of money, resources and intellect on managing risk, and still find themselves being castigated by the press, politicians and ...

CHRIS RANDS   In 2011, a dramatic shift occurred throughout the developed world - working age populations began a multi-decade decline. Demographic shifts like this in an economy can have profound ...SUSHEELA PERES DA COSTA   The environmental, social and governance (ESG) performance of companies is increasingly in the spotlight in a world where information and opinion travel fast. Shareholders have ...

LINDA BRUCE   Personal insurance policies, such as death, total & permanent disability (TPD) and income protection insurance, are often held within super. In fact, more than 70 per cent of personal ...EMMA RAPAPORT   On Monday March 7, 2016, the Australian life insurance sector changed forever. With his back to camera, former CommInsure chief medical officer turned whistleblower, Dr Benjamin ...

ROSS ISRAEL   Each generation appears to think that changes experienced in their time are the most dramatic in history. Everything is said to be "bigger, faster, best/worst, unprecedented" and ...LUKE NARDELLA   Question 1: Are you the hunter or the hunted? You'd be forgiven for thinking that 2017 was the Australian superannuation sector's very own "annus horribilis." After 26 years and ...

DAVID ORFORD   Ever since the introduction of Australian Life Tables by the Australian Government Actuary in the 1880s, the longevity of Australians has been consistently improving. Fast forward ...PAUL BOUCHEY   "...gold which he cannot spend will make no man rich." - Dr. Samuel Johnson (1709-84) Superannuation funds in Australia will rightly be pleased with the average double-digit investment ...

CHRISTIAN PAKPAHAN   On 24 May 2018, the Government announced a 12 month superannuation guarantee (SG) amnesty that proposes to give employers an opportunity to rectify past SG non-compliance without ...DANIEL BUTLER   The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Act 2017 (Cth) , which introduces downsizer contributions and the First Home Super Saver ...

PAUL O'BRIEN   There is a range of trends, themes and issues that our industry will need to address this year. Improving environment, but increasing challenges The majority of respondents expect ...JIM HENNINGTON   Life expectancy is a statistical indication of how long a person may live as opposed to an estimate of how long they will live. It is typically based on their year of birth, current ...