In this paper the current requirements for the SMSF residency test will be explored. Read more

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

One of the main reasons to have a self-managed superannuation fund (SMSF) is the flexibility it provides with investments. Read more

When setting up a self-managed superannuation fund (SMSF), the focus is usually on how to best structure the fund's investments in a tax-effective manner to maximise the benefits for retirement. Read more

In 2021, some important changes were made to the rules governing how self-managed superannuation funds (SMSFs) paying retirement phase pensions calculate the amount of their investment income that is exempt from taxation - known as their exempt current ... Read more

This paper covers the role trustees play in paying superannuation death benefits on a member's death. Read more

With the property market cooling, the stock market dropping, 'crypto' imploding, and the Australian dollar losing ground against the US dollar, it is no surprise that people are looking elsewhere for some type of investment return to grow wealth. Read more

If a tree falls in a forest and nobody hears it, did it really fall? or if a trustee makes a decision and does not write it down, did it really happen? Read more

At the end of 2021, the market for non-fungible tokens or NFTs was estimated to reach a staggering US$41 billion, and some say this amount is understated! It begs the questions, what exactly are NFTs and are SMSFs allowed to invest in them? Read more

This paper examines key considerations that arise for SMSF members seeking to formulate a robust succession plan in relation to their SMSF benefits. Read more