An SMSF can also get a double tax deduction in one year if it uses the right strategies, says a leading specialist.

Certain legislative amendments from 2022 allow for some legacy pensions to be commuted and converted into new market-linked ...

Before making a distribution from a discretionary trust it’s important to check that the person, company, trust or charity is ...

It doesn’t matter how late a non-concessional contribution is made before starting the pension phase as long as there is ...

Appropriately structured and administered trusts can provide significant protection in the event of a spousal relationship ...

The Actuaries Institute is calling for the annual Superannuation Performance Test to transition to a two-metric test, so it ...

Neal Dallas, director of legal at Business Depot, said in a recent Accurium webinar that this simple scenario could cause ...

The release of regulations around the proposed Division 296 tax was “deliberate” after backlash from the Australian Council ...

A specialist adviser recommends considering whether to hold or sell assets held in an SMSF before winding up the fund.

The ATO recommends trustees visit the Australian Competition and Consumer Commission’s (ACCC) Scamwatch and the MoneySmart ...

With the concessional contributions threshold about to increase, it’s a good time to revisit strategies to avoid consequences ...

Even if a home is owned by only one spouse, the other may make a downsizer contribution if they meet all other requirements, ...