When an SMSF receives an insurance payout under an income protection policy, the insured member...

It’s been nearly 4 months since super laws were changed to allow the commutation of legacy...

Preparing the accounts of an SMSF after a pensioner’s death—when their pension didn’t continue -...

An old tax ruling (TR 2013/5) provided useful guidance on many issues for SMSF pensions. It was...

We expect many of our clients will look to wind up their legacy pensions this year – thanks to the...

I did wonder if I’d ever write those words, more than a few times in the last few years, but it ...

A trustee needs to obtain an actuarial certificate if the "proportionate method" is used to exclude...

Back in 2021, some important changes were made to the rules governing how SMSFs paying retirement...

Finally. About. Bloody. Time.

The big challenge with reserves under current law is that unless they are allocated in quite small...

It’s common to assume that once a member decides to wind up their SMSF, it should just happen as...

Both this Government and the last promised to allow members with legacy pensions to escape them and...