The ATO has seen a rise in non-compliance among SMSFs when responding to release authorities. The regulator says that release ...

The potential tax consequences of an in-specie transfer need to be considered if it is part of a binding death benefit ...

There are several factors to consider in deciding whether to revert a pension, a leading legal specialist has said.

As market valuation becomes increasingly more important for property assets, cloud-based accounting and SMSF administration ...

There is no good reason to continue to provide “very generous” tax breaks for people who might have $20 million, $30 million ...

It’s still too early to start rearranging SMSF assets despite the changes to the $3 million super tax legislation announced ...

Despite the overwhelmingly positive response to the government’s superannuation tax changes, there is dissent in the ...

While the SMSF sector is taking a break from the frontlines of the political battlefield over the super tax legislation, many ...

Breaches in market valuations and regulation 8.02B accounted for 12 per cent of all breaches reported to the ATO in 2024–25.

Despite the ATO’s “black and white” rulings on death benefit payments, there is a “tinge of grey” when it comes to SMSFs, a ...

With the government taking the taxing of unrealised capital gains off the table, it has essentially announced it is going ...

The major changes to the proposed $3 million super tax legislation have been welcomed across the superannuation industry.