Winter has arrived and that means it is time to get all our pre-30 June planning finalised.

One of the more crazy elements of the 1 July 2017 superannuation changes was the treatment of market linked pensions.

The TBAR system revolves around the reporting of “events”, hence the name “events-based reporting”.

Your client became the “owner” of the pension on the day of her husband’s passing. This means the value of the pension counts towards her Total Superannuation Balance immediately in March 2018.

As the Bank Inquiry dominated news headlines in recent days the government announced a change that will certainly be very welcome for some families with Self Managed Super Funds (SMFS).

With some new rules for actuarial certificates coming in from 1 July 2017, the term "deemed segregation" has popped into the SMSF vernacular. What does it actually mean and why is it important?

And is the minimum pension for the current year recalculated on his 65th birthday?

The ATO has recently issued its first guidance on reserves in SMSFs via a brand new series of publications called "SMSF Regulator's Bulletins".

It depends on whether the pension reverted (continued automatically) to a reversionary beneficiary such as the spouse on death or stopped.

It is a well established principle that company directors are not considered common law employees, unless they are also engaged under a contract of employment to provide non-director duties.

We are definitely at the business end of 2017/18 when it comes to discovering just where the submerged rocks lie for CGT relief under the 2017 Superannuation Reforms.

With all the recent focus on new limitations on super, it’s easy to forget that there is also at least one new rule that helps those still saving to put more into their super account with the best possible tax treatment.