 MICHAEL HALLINAN | FRIDAY, 10 APR 2026 Division 296 tax applies to the taxable superannuation earnings of a taxpayer. These are superannuation earnings of the taxpayer which are attributable to a total superannuation balance (TSB) of the taxpayer greater than $3 million (tax rate - 15%) ... Read more MICHAEL HALLINAN | THURSDAY, 24 APR 2025 A significant change has occurred in relation to market-linked pensions. These pensions can now be terminated with the consequence that the member account balance previously supporting the pension can be either cashed out, retained in fund as an accumulation ... Read more MICHAEL HALLINAN | FRIDAY, 7 FEB 2025 Can a spouse benefit from or be expected to benefit from a death benefit which has been paid to the estate of the deceased member where the spouse survives the member but dies before the benefit is paid? This issue was the subject matter of two recently ... Read more MICHAEL HALLINAN | FRIDAY, 31 JAN 2025 This paper comprises content from a recently published article in SUPER Central News. Without fanfare or prior notice, the Federal Government (government) has initiated legacy pension reform. Following on from the release of draft regulations in September ... Read more MICHAEL HALLINAN | FRIDAY, 10 MAY 2024 With an increasing number of elderly parents living with their adult children, is it possible that an adult child of a deceased parent could, on the death of the parent, receive their parent's superannuation tax free? For an adult child to receive their ... Read more  PETER TOWNSEND , MICHAEL HALLINAN | MONDAY, 19 NOV 2012 Peter Townsend and Michael Hallinan of Townsend Business & Corporate Lawyers run through some of the issues to bear in mind when participating in limited recourse borrowing arrangements. Read more PAGE: 1 |
Latest News
Older Australians drive majority of super complaints: ASIC
Older Australians between the ages of 55 to 75 accounted for half of the internal complaints made to super funds in 2025, according to ASIC's Internal Dispute Resolution (IDR) data dashboard.
Almost half of Aussies not making voluntary super contributions
Almost half of Australians have never made an additional contribution to their superannuation potentially missing out on a significant opportunity to boost their retirement savings according to new research from Vanguard Australia.
ART to employ more First Nations members into its workforce
Australian Retirement Trust has launched its second Innovate Reconciliation Action Plan, highlighting initiatives the super fund will complete by the end of 2028, including setting up a First Nations workforce target.
US and Aussie shares 'incredibly divergent': UniSuper
The artificial intelligence (AI) investment boom continued to drive US equity markets higher in May, while Australian shares delivered comparatively modest gains amid weaker earnings outlooks and pressure on the banking sector, according to UniSuper head of fixed interest David Colosimo.
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SHARON DAVIS
NON-EXECUTIVE DIRECTOR
FUTURE GROUP AUSTRALIA HOLDINGS PTY LTD
NON-EXECUTIVE DIRECTOR
FUTURE GROUP AUSTRALIA HOLDINGS PTY LTD
Sharon Davis has always been fascinated by the human condition; it has driven her passion for people, her career, and building a better future for the next generation and beyond. Eliza Bavin writes.
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