The SMSF Association has urged the government to allow a pension reserve to be exited where the recipient had died.

The inheritance of a reversionary pension is a trigger event for the beneficiary’s transfer balance cap if they are not ...

Some exceptions allowed under s66 enable an SMSF to acquire assets from a related party, such as listed shares, business real ...

Using a spousal contributions strategy to a second spouse can be problematic because money may not naturally flow to children ...

The interplay between reversionary pensions and binding death benefit nominations regarding which one takes priority is a ...

The Financial Advice Association Australia said it supports the draft legislation on legacy pensions but has urged the ...

An attorney can make or renew a superannuation binding death benefit nomination but there are a number of conditions that ...

Timing the sale of assets is critical to take advantage of tax opportunities, especially in the event of the Division 296 tax ...

Although the retirement income covenant may not be targeted at SMSFs, it is useful for helping advisers assist clients in planning for their retirement, says a leading technical expert. Julie Steed, ...

The SMSF Adviser Technical Strategy Day kicked off on Tuesday in Brisbane in front of a room full of advisers, accountants, and other industry professionals looking to increase their knowledge of key ...

With Generations X, Z and Millennials in the early stages of a wealth transfer that will place an estimated $3.5 trillion into their hands by 2050, the need for families and individuals to focus on ...

Advisers recommending SMSF clients diversify into the private market space need to consider the difference in the liquidity profile, says a specialist adviser. Tim Sullivan, private wealth adviser ...