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Superannuation obligations and other distinctions between employees and contractors for employers.

Employers may benefit from disclosing unpaid superannuation guarantee charge liabilities to the Australian Taxation Office.

It is highly unlikely that a court would accept the pension as reversionary if the pension documents could not be found.

APRA announced proposed reforms to Prudential Standard SPS 515 to strengthen member outcomes in superannuation.

The newsletter includes links to media releases and forthcoming events relating to superannuation & funds management.

The withdrawal may be treated as a taxable capital distribution from a foreign trust and taxed at your marginal rate.

The Australian government's 2026 federal Budget introduced significant changes to self-managed superannuation fund (SMSF) borrowing rules, restricting property purchases to 'business real property' only. Understanding the strict conditions, cutoff dates, and exemptions for existing arrangements is crucial for SMSF trustees considering property investments. This analysis explores what the new borrowing ban means for residential real estate purchases and how it affects current SMSF property holders.

This decision also contains a useful explanation of the effect and function of the Superannuation Guarantee Acts.

The newsletter includes links to media releases, conferences, cases and legislation relating to super & funds management.

New legislation will make directors personally liable for any unpaid superannuation guarantee contributions.

Discussion about the consequence of the recent HC position re employees vs independent contractors on superannuation.

The mid-year economic and fiscal outlook released by the Treasurer announced significant superannuation changes.

RSE licensees should expect continual engagement from APRA and ASIC about the robustness of their policies and practices.

The Government has decided to abandon a number of Labor's unlegislated proposals in relation to tax and superannuation.

Make sure you are aware of your tax planning opportunities and responsibilities before the end of the financial year.

Even if you have not reached preservation age, under certain circumstances, you can access your superannuation early.

This is a checklist of changes to important employment-related monetary thresholds, which are indexed annually on 1 July.