The 2025 financial year introduces significant regulatory updates for SMSFs, emphasising the importance of strategic planning ...

New legacy pension regulations, applying from 7 December 2024, are now in force. They affect lifetime complying, life expectancy and market-linked pensions, reserve accounts and, by extension, flexi ...

SMSF professionals should take note of the wording changes in Law Companion Ruling 2021/2DC, which outline the differences ...

Changes around residency rules, central management and control and the active member test could be on the regulator’s agenda, ...

The analysis showed that daily unit prices of major super funds for balanced superannuation fund options showed a typical ...

The shadow minister says, if elected, he would consider examining how accountants could play a greater role in fulfilling the ...

One of the major issues that can impact the SMSF audit process is market valuation, a leading educator has said.

Whenever there is a significant change in a personal relationship, best practice dictates that there be an immediate review ...

With the latest Australian Taxation Office (ATO) statistical data showing younger Australians powering the uptake of ...

The Compensation Scheme of Last Resort and the Delivering Better Financial Outcomes packages will continue to be issues to ...

In terms of cash and deposits, Baby Boomers lead the way with $242,000 followed by Gen X with $176,000, while Millennials and ...

Trustees must review their investment strategy duty throughout the year to avoid ATO scrutiny at audit time, an audit ...