News & Insights

Keep up to date with the latest changes, insights and opinions from Heffron's leading SMSF experts.

Superannuation Death Benefits for a Spouse: are they still tax-free if paid to their estate?

A super death benefit that was intended for a surviving spouse will not automatically remain tax-free if the spouse dies before the benefit is paid. The tax outcome depends on who ultimately benefits...

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SMSF pension shortfall – when can trustees self-assess?

Few SMSF compliance issues create as much anxiety as discovering a minimum pension hasn’t been met. Fortunately, not every underpayment results in a pension ceasing. With the ATO recently clarifying...

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Non-Concessional Contributions in 2026/27: What's changed and who's affected

As we kick off the start of a new financial year, individuals with some extra cash might like to top up their super balance. But there are two things which might get in their way – they may be too...

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