 SHELLEY BANTON | FRIDAY, 28 AUG 2026 Recent changes to the limited recourse borrowing arrangement rules have shifted the focus for SMSFs. The new challenge is whether the property can genuinely satisfy the definition of business real property (BRP), as that is where it will count. From ... Read more SHELLEY BANTON | THURSDAY, 29 JAN 2026 The consequences of underpaying a pension in the 2025 financial year just got a whole lot tougher. TR 2013/5 Income tax: when a superannuation income stream commences and ceases was updated in June 2024, introducing a new approach to processing underpaid ... Read more  SHELLEY BANTON | FRIDAY, 8 AUG 2025 If the purpose of superannuation is to build a nest egg to provide for retirement, why are the most reported contraventions loans or financial assistance to members? Representing 19% of all contraventions, SMSF trustees are more likely to raid the fund's ... Read more SHELLEY BANTON | FRIDAY, 11 APR 2025 Strict rules apply to making personal deductible contributions and adherence to them is crucial as the Australian Taxation Office (ATO) has no related discretionary powers. While Taxation Ruling TR 2010/1 Income tax: superannuation contributions (TR ... Read more SHELLEY BANTON | FRIDAY, 17 JAN 2025 Property investment within SMSFs remains a popular strategy for building retirement wealth. Compliance in this area, however, requires a holistic approach to ensure that SMSFs operate within the legal framework administered by the Australian Taxation ... Read more SHELLEY BANTON | FRIDAY, 20 SEP 2024 No-near enough is not good enough-according to Superannuation Industry (Supervision) Regulations 1994 regulation 8.02B 'Assets must be valued at market value' (r 8.02B SISR) which requires self-managed superannuation fund (SMSF) trustees to value all ... Read more SHELLEY BANTON | FRIDAY, 2 FEB 2024 While it might appear straightforward, attention to detail is the key to owning self-managed superannuation fund (SMSF) assets. With Regulation 4.09A of the Superannuation Industry (Supervision) Regulations 1994 now one of the most reported breaches ... Read more SHELLEY BANTON | THURSDAY, 25 JAN 2018 ... assets will continue to be SMSF kryptonite. Written by AFS Audit executive general manager of technical Services Shelley Banton. Read more PAGE: 1 |
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APRA hits 12 super options with failed grade
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UniSuper unlocks close to $15k for members moving into retirement
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CBA, Colonial First State settle class action for $249m
Commonwealth Bank (CBA), together with Colonial First State Investments (CFSI) and Avanteos Investments, have agreed to settle the long-running Interest Rates Class Action for $249 million but deny wrongdoing.
Netwealth profit hit by First Guardian costs
Netwealth reported record underlying earnings and funds under administration in FY26, though its statutory result was weighed down by $74 million in after-tax costs related to the First Guardian Master Fund collapse.
Further Reading
Cover Story
Leading the way
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.
Expert Feed
Retirement is changing. Our system, and our funds, need to catch up.
As compulsory super matures, success can no longer only be measured by the balances members build.
What if your super fund's biggest cost isn't on any report you've seen?
The cost of poor-quality onboarding and incomplete member data is not something most super funds can easily put a number on, but that needs to change.
Not all income is created equal
Why Australian public credit may be the most compelling source of income in today's market.
The case for private markets
As more companies stay private for longer, there is a real case for investors looking to the private markets for overall diversification purposes.
