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Senior employee agreements should be reviewed to ensure that the employee does not become liable for penalty tax.

Employers will be required to make Superannuation Guarantee (SG) contributions to employees with each pay cycle.

From 2025, wage theft becomes a crime, penalties rise, super increases to 12% & payday super starts July 2026—employers must act.

The more frequently assets of a superannuation fund are valued to determine changes in value, the greater the risk of error.

The case was an example of the difficulty of not having a will or binding death nomination, to deal with superannuation.

It is time to consider if your current SMSF trust deeds are appropriate for the 2016 budget changes to superannuation.

This newsletter links to recent media releases relating to superannuation, funds management & financial services.

This is a significant concession from the ATO and advisers should be aware and take advantage of it where appropriate.

What is clear from the timetable is that waiting for more certainty in regulation is not an option for trustees.

This extension will help SMSF trustees, but all LRBAs should be reviewed as soon as possible to ensure ATO compliance.

The following tips may help to get your superannuation into its best tax position for this year-end and into the future.

The Tax Acts have long treated dividends paid from private companies to the trustees of superannuation funds as "special income", which means they are taxed at the top marginal tax rate rather than the normal concessional rates for superannuation funds.

The growing strain from an ageing workforce and declining birth rates has resulted in significant labour market tightness across many OECD countries.

For a self-managed super fund, the trust deed is paramount, so courts interpret the terms strictly.

As part of the government’s budget measures announced in May 2008 to change the manner in which some income tests are applied and to remove any inconsistencies in the treatment of salaries that are not subject to income tax, legislation has been passed to support these initiatives.

Should superannuation contributions continue to be made when receiving workers compensation payments? It depends.

Transcript & link to video discussing whether someone can access their superannuation because they have ‘retired'.