My client’s SMSF lent money to a related entity last October. The value of the loan was less than 5% of the fund’s assets at the time, but the value of the fund’s other assets has since fallen. Is there anything my client needs to do before 30 June?

My client’s SMSF is intending to enter into an LRBA by borrowing from a related party. How do they decide on the terms and conditions of the loan?

Market linked pensions are quite different to normal account-based pensions in that they are paid for a specific number of years (the term). At the end of the term, the pension has to stop.

Retirement might be a long way off, but can a child qualify for a Government co-contribution if they want to kick-start their super?

Personal deductible super contributions by someone less than 18 are not a common occurrence. But there may be circumstances where it’s worth looking at. But is every child eligible?

My client, who is under age 60, would like to take a lump sum payment from a death benefit pension. Are they allowed and if so, how will the lump sum be taxed?

Is it possible for a member of a fund to be regarded as “retired” despite being in receipt of a monthly benefit from an income protection policy? Or will they need to wait until the benefits stop or they reach age 65 before accessing their super?

The Australian Taxation Office (ATO) have indicated they will be providing SMSF trustees with COVID-19 relief measures for 2021/22. But are the same “areas of relief” offered in prior financial years available?

My client wants their SMSF to buy shares in an unlisted company. My client won’t control the company so the in-house asset rules aren’t a problem but what else do they need to consider?

My client is a beneficiary of their uncle’s estate. They are wondering if their SMSF can buy an asset from the estate?

The first question is simple – they can. This legislation has passed and takes effect from 1 July 2021. The second question is harder – there are a number of factors to think about before diving into a 6 member SMSF.

I’ve heard SMSF trustees now need to use SuperStream when rolling monies in or out their fund. Is that right? And what does it mean for me as a practitioner?