800 results found

Employers should check with their current super funds to find out how these changes are applicable for their employees.

APRA intends to further strengthen its independence requirements for RSE licensees, after new guidance have been issued.

SMSF trustees should be aware of a new duty exemption in Qld for property transfers from a custodian to the trustee.

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

These transfers are known as in specie contributions and the value of the contribution is the market value of the asset.

The 2015-16 Budget did not introduce changes to the taxation of superannuation, and announced only minor policy changes.

Demographic change is becoming a structural driver of life insurance M&A. Declining birth rates and rising life expectancy are reshaping pension systems globally and accelerating private sector involvement...

Australia's Division 296 introduces a new tax framework targeting superannuation balances exceeding AUD 3 million, imposing additional levies of 15% for large balance holders and 25% for very large balance holders. The legislation includes provisions for cost base resets and creates significant compliance challenges for self-managed superannuation funds.

Link to podcast discussing the government's proposed tax on super balances over $3 million.

This episode discusses when businesses have to contribute superannuation for contractors who are deemed employees.

The law now provides certainty for deceased estates when a person dies while receiving a superannuation income stream.

Cooper Grace Ward's latest podcast episode examines the new restrictions on SMSF borrowing for real estate purchases, clarifying widespread misconceptions about what constitutes a 'residential real estate ban.' Partners Scott Hay-Bartlem and Clinton Jackson, alongside senior associate Keeghan Silcock, break down the business real property test requirements and explain the critical transitional rules taking effect from August 2026.

In this APAC regional quarterly update, we analyze measures to expand worker protections across various countries in the Asia-Pacific region. Australia has seen worker-friendly increases to minimum wage...

Trustee-directed products largely encompass accumulation choice products with strategic asset allocations to more than one asset class.

The ATO published a ruling about "starting and stopping a new superannuation income stream" (a superannuation pension).

These are three key items important for HR managers - Parental Leave Pay, Work-related Car Expenses and Superannuation.

Anyone conducting business in Australia must pay superannuation contributions in respect of its Australian employees.

In Brown & Ors v Clermont Coal Operations Pty Ltd T/A Clermont Open Cut, the Fair Work Commission held that employers were not obliged to terminate labour hire employees to redeploy redundant employees where the labour hire arrangements are in place as part of a legitimate business strategy.