When investing internationally, individuals and corporations enjoy protections under investment treaties in force between the state of their nationality and the state in which they invest- the Host State. That protection usually extends to investment ... Read more

This paper outlines alternatives for setting the mix of foreign currency exposure, namely, targeting foreign currency exposures implemented via individual currency pair hedge ratios rather than setting the hedge based on a basket, which is then pro-rata ... Read more

This paper discusses how commodities can be included in a strategic asset allocation (SAA) as we enter an environment not seen in over 30 years. Read more

In the world of impact investing, additionality helps to generate positive outcomes that may not otherwise occur without the value of engagement or capital investment. Read more

The financial disclosure 'Past performance is not indicative of future performance' may be more pertinent now than it has been in years. That is because the economic landscape continues to change due to a range of monetary and demographic factors that ... Read more

One of the fundamental features of biodiversity is that it reaches into every part of our lives - and that means the impacts of biodiversity loss are felt across investment portfolios too Read more

This paper covers the role trustees play in paying superannuation death benefits on a member's death. Read more

One of the main reasons to have a self-managed superannuation fund (SMSF) is the flexibility it provides with investments. Read more

Growing risks in trustee discretion and conflicts of interest are continuously seen for self-managed superannuation funds (SMSFs) and estate dispute trends, with advisers needing to become increasingly wary of changing litigation risks to protect assets ... Read more

Court finds that secret commission offence provisions do not apply. Read more

Across the Australian superannuation industry, the widespread consolidation of smaller superannuation funds is expected. These mergers are unlike other run-of-the-mill mergers as they require specialised knowledge and experience. Read more

As is the case at the commencement of each financial year, 1 July 2024 brings the indexation of some superannuation caps and thresholds along with the implementation of several other legislated changes to superannuation. Read more

This paper reproduces a Q&A podcast conducted by Financial Standard between senior journalist Cassandra (Cassie) Baldini and Ernst and Young Asia Pacific financial services cybersecurity leader, Rohit Rao. Read more

On 28 February 2023, the federal government (government) announced that it would reduce the superannuation tax concessions available to individuals whose total superannuation balance (TSB) exceeds $3 million, from 1 July 2025. Read more

While you may think that change to Australia's retirement income system will continue to be sporadic, with new product momentum slow to build, KPMG expects 2023 to be an inflection point for retirement incomes and has identified seven drivers that will ... Read more

This paper identifies types of concessional contributions, outlines some of the associated tips and traps, explains how the carry-forward provisions work and combines these learnings into four case studies. Read more

As part of a current UNSW project researching the obstacles to the introduction of lifetime income streams faced by superannuation trustees, some interviewees have raised the legal restrictions on communicating with members. Read more

Alphinity partnered with the Commonwealth Scientific and Industrial Research organisation (CSIRO), Australia's premier national scientific research agency, to develop a Responsible AI (R-AI) framework for investors that will be published in a joint ... Read more