Volume 15, Issue 3

Investment
Natasja Suhadolnik
NATASJA SUHADOLNIK , CARA NORTH , CAITLYN GEORGESON , MADELYN ATTWOOD  |  FRIDAY, 11 NOV 2022
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
Andrew Kemp
ANDREW KEMP , IAIN MCMAHON  |  FRIDAY, 2 JUN 2023
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
Oliver Taylor
OLIVER TAYLOR , JOVEN LEE  |  FRIDAY, 7 JUL 2023
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
Matt Lawton
MATT LAWTON  |  FRIDAY, 18 AUG 2023
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
Simon Gresham
SIMON GRESHAM  |  FRIDAY, 8 SEP 2023
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
Asia Marketing
ASIA MARKETING  |  FRIDAY, 29 SEP 2023
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
SMSFs
Graeme Colley
GRAEME COLLEY  |  FRIDAY, 18 NOV 2022
This paper covers the role trustees play in paying superannuation death benefits on a member's death. Read more
Graeme Colley
GRAEME COLLEY  |  FRIDAY, 26 MAY 2023
One of the main reasons to have a self-managed superannuation fund (SMSF) is the flexibility it provides with investments. Read more
Hayley Condon
HAYLEY CONDON  |  FRIDAY, 11 AUG 2023
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
Administration & Management
Geoff Sanders
GEOFF SANDERS , SIMON SHERWOOD , EMMA DELLA POSTA , CLODAGH HUSSEIN  |  FRIDAY, 25 NOV 2022
Court finds that secret commission offence provisions do not apply. Read more
Niki Short
NIKI SHORT , SCOTT CHARANEKA  |  FRIDAY, 1 SEP 2023
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
Compliance
Ian Newbert
IAN NEWBERT  |  FRIDAY, 9 JUN 2023
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
Rohit Rao
ROHIT RAO  |  FRIDAY, 25 AUG 2023
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
Taxation & Estate Planning
Letty Chen
LETTY CHEN  |  FRIDAY, 16 JUN 2023
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
Retirement
Melinda Howes
MELINDA HOWES , MICHAEL DERMODY  |  FRIDAY, 14 JUL 2023
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
Rudy Haddad
RUDY HADDAD  |  FRIDAY, 4 AUG 2023
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
Communications & Marketing
Anthony Asher
ANTHONY ASHER  |  FRIDAY, 21 JUL 2023
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
Technology
Jessica Cairns
JESSICA CAIRNS  |  FRIDAY, 28 JUL 2023
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