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This edition includes changes to the Commonwealth Seniors Health Care Card and a proposed ban on borrowing by SMSFs.

This winter edition covers the topics of - End of year Superannuation planning, and Superannuation benefits upon death.

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.

Supreme Court has broad powers to consider and resolve matters relating to proper administration of a Deceased estate.

This Moore Stephens Market Update on the Australian and International economy discusses the recent market correction.

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.

A Prescribed Private Fund (PPF) is like a private charity – it is a trust which individuals or companies can control and to which they (and others) can make tax deductible gifts.

Protecting your assets from legal liabilities and claims makes a lot of sense and involves forward thinking and planning.

Childcare investments have become increasingly sought after opportunities across Australia.

Amendments to laws clarify that superannuation trustees may charge fees for advice.

The national accounts released on December 5 showed that the Australian economy grew by 0.5% in the September quarter.

The requirement that land comprises at least 60% of the assets of a company or unit trust will be removed.

Whilst establishing a trust is simple, it is often not done properly.

In recent years much has been said of the use of a hybrid trust. The term is not specific and includes many different types of trusts, where there may be different entitlements to revenueand capital.

‘Asset protection' is a term for a broad range of planning activities to reduce the risk exposure for business owners.

The ATO is now using data analytics to discover when a wealthy individual disposes of a valuable asset subject to tax.

It is trite to say that estate planning should be done during your lifetime but many planning opportunities are simply missed.