Special Disability Trusts (SDTs) can be an important estate planning tool for families seeking to provide financial security ...

The long-awaited update to LCR 2021/2 says there has been no change to the “draconian” outcome if an SMSF has a non-arm’s length expenditure due to a specific expense shortfall. Lyn Formica, head of ...

Allowing couples to split their superannuation during their marriage has a number of positive aspects, a leading SMSF educator has said. Tim Miller, head of technical and education for Smarter SMSF, ...

Australians are retiring later due to cost-of-living pressures and the evolution of white-collar employment, according to ...

A leading SMSF auditor has said the Grattan Institute’s recent proposal to Treasury, suggesting that retirees be directed to put 80 per cent of their super balance above $250,000 into annuities, ...

If a super split happens after the operative time, the amount the receiving spouse gets is adjusted. For SMSFs, this ...

The ATO now requires documents to be prepared to provide evidence that a pension has restarted if it fails to meet the ...