Originally published in "Australian Financial Review"

Administrative penalties are just one of the many options available to the ATO to encourage fund...

Treasury Laws Amendment (2018 Superannuation Measures No.1) Bill 2019 has received Royal Assent and...

When your client already has an established company, it is natural to ask if that company can be...

The ATO updated its policies around the implication of late SMSF Regulatory returns on Wednesday -...

The ATO recently identified approximately 18,000 SMSFs who hold 90% or more of their assets in a...

The term “as soon as practicable” appears several times in tax and superannuation law – it’s never...

Historically this question has been difficult to answer. While there does not appear to be any...

No, but it may still be appropriate to do so depending on the fund’s future intentions. ...

The 1 July 2017 changes to superannuation pensions introduced a new rule of thumb – most people can...

While the rules surrounding excess contributions have remained relatively stable for some time now,...

While most practitioners would be aware that superannuation is not covered by the deceased’s will...