Latest News

Treasury releases draft legislation for new $3m super tax

ELIZA BAVIN  |   11:58AM
The SMSF Association has slammed the proposed changes, claiming it will result in more red tape, costs and unexpected outcomes.

AustralianSuper engages TAL to create retirement option

ELIZA BAVIN  |   11:43AM
The new option is expected to be available in early 2025.

Brighter Super signs David Koch as ambassador

JAMIE WILLIAMSON
Personal finance guru and former television personality David Koch is the super fund's new retirement ambassador.

Government dawdling on paid parental leave super: Greens

ANDREW MCKEAN
The Greens will propose changes to the government's Paid Parental Leave Bill (PPL) to ensure that superannuation is paid on PPL from July 1 this year.

Latest White Papers

Whistleblowing programs: ASIC's 'renewed focus'

ABIGAIL GILL, SARAH CLARKE, ANDREW LUMSDEN, MARISA ORR, CLARE MOULD   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.

ASIC urge superannuation trustees to review IDR process

PHIL TURNER   This paper provides an overview of ASIC's expectations and recommendations

Private credit market update

PATRICK SUCHY, DAVE LOWERY   Private credit as an asset class is in demand from a range of investors. The asset class has become a direct substitute for traditional fixed income assets for many investors, who are continuing to increase allocations.

Global listed infrastructure

TIM HUMPHREYS   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.

Insurance inside your SMSF

BRENT SATILL   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.

ASIC report on life insurance in superannuation

SIMUN SOLJO, ALLY CROWTHER   This paper will highlight further action superannuation trustees should be taking as identified in REP 760 against the backdrop of their regulatory obligations.

AI implications across sectors and against ESG considerations

JESSICA CAIRNS   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 report later this year.

Superannuation funds to implement digital advice

RON MULLINS, JASON TONG, STEVE DAVISON   Superannuation funds have played a central role preparing Australians to fund their retirement lifestyle.

Is superannuation safe from bankruptcy?

STUART SHEARY   A mounts in a superannuation fund are generally protected from being included in the estate of a bankrupt. However, the trustees of a bankrupt's estate can recover superannuation contributions made prior to bankruptcy if they have been made to defeat creditors.

Defined benefit streams under the new superannuation rules

BRYAN ASHENDEN   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, by fund specific rules.

Insights into superannuation fund mergers

ZEIN EL HASSAN   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).

Diversity in Australian superannuation leadership

ALEX JERVIS   This paper comprises excerpts from Johnson Partners 'Diversity in the Australian Industry Superannuation Funds' report November 2023.

Keeping members informed about retirement options

ANTHONY ASHER   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.

Four ways super funds can elevate member experience

BHARAT BATHI   Despite the long-standing history of private pension plans, superannuation was introduced to Australians 30 years ago to help them support their retirement in a financially viable way.

"Strong, targeted enforcement action" on superannuation funds

KATIE WOOD, MATT SPAIN, VINCENT GIANG, ASHLEIGH RUSSO, NICK WIGNEY   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 clear that it will look to take "strong, targeted enforcement action".

Federal government issues its final response to the QAR

SIMUN SOLJO, ALLY CROWTHER   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.

The key to owning SMSF assets

SHELLEY BANTON   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 (ATO), understanding how clear title works is fundamental for SMSF compliance.

The residency test

CATHERINE NUFER-BARR, REBECCA EDWARDS   In this paper the current requirements for the SMSF residency test will be explored.

Foreign super transferred to an Australian superannuation fund

GABRIELA RUSU   AAT rules earnings as assessable income of the fund, not taxpayer.

Charitable superannuation bequests: Making giving easy

ANGELA JACKSON, EMILY MILLANE   This paper comprises excerpts from the same-titled report prepared by Impact Economics and Policy for Philanthropy Australia.

Age of activism

JAMES FERNYHOUGH   UniSuper chief investment officer John Pearce talks to FS Super associate editor James Fernyhough about Westfield, company engagement, and the role of members in investment strategy.

A career in retrospect

JAMES FERNYHOUGH   In September, HESTA chief executive Anne-Marie Corboy announced that she would be standing down after 16 years at the helm of one of Australia's largest super funds. James Fernyhough caught up with her to hear her thoughts on HESTA's evolution, the purpose of superannuation, and why the media ...