An old tax ruling (TR 2013/5) provided useful guidance on many issues for SMSF pensions. It was...

We expect many of our clients will look to wind up their legacy pensions this year – thanks to the...

I did wonder if I’d ever write those words, more than a few times in the last few years, but it ...

A trustee needs to obtain an actuarial certificate if the "proportionate method" is used to exclude...

Back in 2021, some important changes were made to the rules governing how SMSFs paying retirement...

Finally. About. Bloody. Time.

The big challenge with reserves under current law is that unless they are allocated in quite small...

It’s common to assume that once a member decides to wind up their SMSF, it should just happen as...

Both this Government and the last promised to allow members with legacy pensions to escape them and...

Most people who inherit a super pension from a spouse focus firstly on whether or not the pension...

All superannuation pensions have rules about how they operate. One of the very important ones...

When a member inherits their spouse’s reversionary pension, they might have retirement phase...