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Any income derived by an SMSF that is NALI or as a result of NALE will be taxed at the top marginal tax rate.

This Bill could impact the obligations of private and public sector employers under the Choice of (Super) Fund rules.

In recent weeks, global stock markets have experienced a dramatic decline, with the ASX 200 falling by 6.5% in a single day on April 7—marking its steepest one-day drop since March 2020.

This article examines what happens when SMSF trustees cannot agree and the ability of a trustee to remove a member.

Link to video & transcript discussing proposed tax on super balances over $3m.

The changes will have significant implications for employers and employment practices and statutory liability insurers.

The ATO's position has historically been that annual leave loading was not earnings in respect of ordinary hours of work, or ordinary time earnings (OTE) ...

Superannuation changes will increase labour costs so employers should build flexibility into remuneration obligations.

A recent finding of the Full Federal Court, the Aussiegolfa case, had major implications for the sole purpose test.

This newsletter includes links to recent documents relating to superannuation, funds management & financial services.

Superannuation insurance is vital to financial planning in Australia, providing peace of mind and future financial security.

The Australian Government's radical changes to the domestic pension rules may jeopardise the gradual transfer of UK relevant transfer funds to that jurisdiction.

This article looks at the trustee requirements for SMSFs and sets out a number of reasons for preferring a corporate trustee.

Under Australian superannuation law, limited recourse borrowing arrangements typically require separate bare trusts for each asset acquired by an SMSF. However, certain exceptions allow multiple assets to be held in a single bare trust, including identical assets purchased simultaneously, permanent fixtures spanning multiple titles, and assets legally required to be dealt with together. Understanding these nuanced rules is critical to avoid serious compliance, tax, and duty implications.

In July 2013, the superannuation guarantee contribution rate will rise to 9.25%, until 2019 when the rate will be 12%.

Discusses the 2 primary types of funds & the differences between them.

The Australian Government has unveiled comprehensive reforms targeting consumer protections across superannuation and financial services, introducing stricter oversight of APRA-regulated funds, SMSFs, and managed investment schemes. These changes respond to recent high-profile investment failures and include enhanced trustee obligations, strengthened anti-hawking provisions, and modifications to the financial advice framework that could significantly impact compliance requirements for industry participants.