Volume 15, Issue 4

Investment
Andrew Schardt
ANDREW SCHARDT  |  FRIDAY, 2 DEC 2022
One of the most frequently asked questions in today's private market realm is 'How much is it that private market investment worth?' Read more
Nicole Kidd
NICOLE KIDD , TIM HALLAM , RICKARD HOSKIN  |  FRIDAY, 13 OCT 2023
There is no doubt that the last three years have been a tumultuous time for global economies, during which we have seen twists and turns which arguably nobody could have predicted Read more
James Stewart
JAMES STEWART , LUKE SMITH  |  FRIDAY, 17 NOV 2023
India's economy is expected to trace the growth shown by China, and this will manifest in infrastructure and building development and other expansion that is rich in commodity demand-and investment opportunities. Read more
Grant Pearson
GRANT PEARSON  |  FRIDAY, 24 NOV 2023
This article will critically assess the notion that passive investing is the undisputed champion and explore the flaws that often go unnoticed. Read more
Evans and Partners
EVANS AND PARTNERS  |  FRIDAY, 12 JAN 2024
This paper sets out both the limits and eligibility requirements that apply to these other contribution opportunities and any tax concessions that may also apply. Read more
World Gold Council
WORLD GOLD COUNCIL  |  FRIDAY, 16 FEB 2024
Gold had a strong 2023, defying expectations amid a high interest rate environment, and outperforming commodities, bonds and most stock markets. Read more
Tim Humphreys
TIM HUMPHREYS  |  FRIDAY, 23 FEB 2024
There is a significant opportunity for investors as global listed infrastructure is potentially rerated on improved earnings, according to Ausbil Investment Management head of global listed infrastructure Tim Humphreys. Read more
Retirement
Luke Hooper
LUKE HOOPER , GEORGIA BRADLEY  |  FRIDAY, 15 SEP 2023
In July this year, ASIC and APRA released a report reminding superannuation funds that the time is now to focus on retirement strategies and consider how to best assist retirees in accessing and using the benefits available to them to make the most ... Read more
Bryan Ashenden
BRYAN ASHENDEN  |  FRIDAY, 8 DEC 2023
Defined benefit interests are difficult to value in accumulation phase, as final benefits depend on length of service, final salary and other factors. Defined benefit income streams have commutation restrictions imposed by legislation and quite often ... Read more
SMSFs
Rebecca Edwards
CATHERINE NUFER-BARR , REBECCA EDWARDS  |  FRIDAY, 22 SEP 2023
In this paper the current requirements for the SMSF residency test will be explored. Read more
Shelley Banton
SHELLEY BANTON  |  FRIDAY, 2 FEB 2024
While it might appear straightforward, attention to detail is the key to owning SMSF assets. With Regulation 4.09A of the Superannuation Industry (Supervision) Regulations 1994 now one of the most reported breaches to the Australian Taxation Office ... Read more
Compliance
Ian Newbert
IAN NEWBERT  |  FRIDAY, 6 OCT 2023
This annual test is intended to hold registrable superannuation entities (RSE licensees) to account for product underperformance through greater transparency measures and increased consequences. Read more
Phil Turner
PHIL TURNER , SILVANA WOOD , RICHARD HARRIS , TOM BRETT  |  FRIDAY, 3 NOV 2023
This paper sets out the most interesting observations from an analysis of how the obligations under the FAR compare to existing obligations for RSE licensees. Read more
Simun Soljo
SIMUN SOLJO , ALLY CROWTHER  |  FRIDAY, 19 JAN 2024
This paper provides a short overview of the Final Response. Following a period of consultation it is expected to progress to draft legislation towards the end of 2024. Read more
Katie Wood
KATIE WOOD , MATT SPAIN , VINCENT GIANG , ASHLEIGH RUSSO , NICK WIGNEY  |  FRIDAY, 9 FEB 2024
With the compulsory superannuation regime and seemingly endless growth of retirement savings in Australia, it comes as little surprise that superannuation funds have and will continue to face increased scrutiny in 2024, with ASIC making its position ... Read more
Insurance
Brent Satill
BRENT SATILL  |  THURSDAY, 19 OCT 2023
With the superannuation sector and self-managed superannuation funds (SMSFs) growing at a rapid rate, the need for public offer and industry superannuation funds to provide a compelling offer to members is more important than ever before. Read more
Ethics & Governance
Abigail Gill
ABIGAIL GILL , SARAH CLARKE , ANDREW LUMSDEN , MARISA ORR , CLARE MOULD  |  FRIDAY, 27 OCT 2023
With ASIC set to intensify its regulatory focus on whistleblowing, now more than ever, it is crucial that organisations continue to undertake careful reviews of their whistleblower program to ensure they are compliant. Read more
Administration & Management
Clayton Issitt
CLAYTON ISSITT , PETER SHERRIFF  |  FRIDAY, 10 NOV 2023
This paper reproduces a discussion lead by Frank Smietana with Peter Sherriff and Clayton Issitt about key operational areas impacting superannuation funds, the evolution of fund operating models and how investment and operations teams are addressing ... Read more
Alex Jervis
ALEX JERVIS  |  FRIDAY, 15 DEC 2023
This paper comprises excerpts from Johnson Partners 'Diversity in the Australian Industry Superannuation Funds' report November 2023. Read more
Zein El Hassan
ZEIN EL HASSAN  |  THURSDAY, 25 JAN 2024
This paper explores the different legal structures available to superannuation fund trustees that enable potential merger partners to access the benefits of scale on the pathway to full integration via a successor fund transfer (SFT). Read more
Taxation & Estate Planning
Angela Jackson
ANGELA JACKSON , EMILY MILLANE  |  FRIDAY, 1 DEC 2023
This paper comprises excerpts from the same-titled report prepared by Impact Economics and Policy for Philanthropy Australia. Read more