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.

The ATO’s long awaited update to LCR 2021/2 was released late last month. In the main, the views expressed by the ATO in the final version are the same as in the earlier drafts. For example: ...

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

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

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

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

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

On 13 October 2025, Treasury announced changes to the proposed Better Targeted Superannuation Concessions. These proposed ...

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

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