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Trustees must take steps to ensure that their SMSF is compliant with all of the relevant legislation and regulations.

Some 2016 Budget reforms previously announced have now been implemented, but two draft measures have been removed.

Many of these amendments were anticipated, but the ability to commute a market linked pension is an unexpected surprise.

The NSW Court of Appeal recently considered the issue of calculating past and future awards for loss of superannuation.

The Same-Sex Relationships (Equal Treatment in Commonwealth Laws-Superannuation) Act 2008 is the first of three bills which received Royal Assent on 4 December 2008 in part of a package of legislation to ensure equal treatment under commonwealth laws for same-sex couples.

The Australian Taxation Office (“ATO”) has recently released a draft self managed superannuation fund Determination (SMSFD 2008/D1) which examines how the laws governing binding death benefit nominations apply to self managed superannuation funds.

There are a raft of changes to superannuation laws that are taking effect from 1 July 2022, some of which will impact how employers make superannuation contributions on behalf of their employees.

Employers need an extra step when onboarding new employees, to comply with the choice of superannuation fund rules.

The maximum number of family members included in an SMSF has now increased from four to six members.

Discusses if a SMSF can engage a related party builder and if the builder can act as an agent to acquire assets.

SMSF trustees have a duty to act with impartiality and in the interests of beneficiaries (not in their self-interests).

We recommend that all advisors urgently familiarise themselves with the terms of the ATO Practical Compliance Guideline.

On 4 December 2008, the Same-Sex Relationship (Equal Treatment in Commonwealth Laws - Superannuation) Act was passed.

Sarah checked her superannuation policy and was astonished to find that she had $600,000 in TPD benefits available.

The test whether or not someone is an "employee" for the purposes of superannuation is actually quite straightforward.

The High Court will discuss whether asbestos victims can recover economic loss based on the loss of pension entitlements.

Information on a range of recent updates to Australian workplace law.