WHAT'S CHANGED? Read more

This article examines the query of whether having a second or, indeed even more than two, self managed superannuation funds ('SMSFs') would give rise to a Part IVA (of the Income Tax Assessment Act 1936 (Cth) ('ITAA36')) risk. Read more

We have been asked many times recently whether trust deeds of self-managed superannuation funds (SMSFs) need to be amended because of the new superannuation/tax regime that commenced on 1 July 2017. The purpose of this article is to provide our views ... Read more

It is important to understand who is an individual's relative for superannuation law purposes as the Superannuation Industry (Supervision) Act 1993 (Cth) ('SISA') imposes certain boundaries on an SMSF's activities in relation to an individual's ... Read more

On 9 February 2017 the Corporations Amendment (Professional Standards of Financial Advisers) Bill 2016 establishing a new education and professional standards framework for the financial advice industry was legislated. Read more

Australia's financial advice industry is evolving and new thought leaders are emerging. Here the 2017 AFA/ANZ Wealth Rising Star of the Year Award finalists share their thoughts on the future of the industry and why financial advice is the career ... Read more

Once seen as a cornerstone tax minimisation strategy for wealthy baby boomers, the changes to the concessional tax treatment of transition to retirement income streams (TRIS) has significantly changed the landscape of financial advice. Read more

With the introduction of the super reforms on 1 July 2017, it is time to revisit the key differences and considerations when deciding whether to have an automatically reversionary nomination, or a binding / non-lapsing death benefit nomination for account-based ... Read more

It seems that barely a day goes by where financial advisers aren't bombarded with media headlines heralding the onslaught of 'fintech': the next gen technology promising to disrupt the traditional financial advice model. And while it is ... Read more

As the saying goes, change is the only constant in life. Whether it's the level of regulatory scrutiny and reporting requirements, the way in which clients choose to engage with advisers, their changing values and ideas around what constitutes the ... Read more

Some age care fees are means tested. A resident's assessable income and assets will determine a resident's liability for Read more

The eligibility criteria for individuals who wish to bring forward their non-concessional contributions (NCCs) cap post 1 July 2017 is more rigorous and complex than ever before. Read more

Trust in insurance has been eroded Read more

Focusing on health and wellbeing Read more

Genetic Testing and Insurance Read more

The Australian Exchange Traded Products (ETPs) sector of the funds management industry has grown rapidly in recent years and continues to evolve with increasing investor familiarity and comfort with this innovative investment structure. Read more

Imagine for a moment that you live in a world with only two fund options: a passive managed fund and an actively managed fund with similar levels of volatility. You, the investor, are trying to determine how to structure your two-fund portfolio. Read more

A year ago, the US economy seemed poised for a significant shift, but now we're left with continued uncertainty about where interest rates will wind up. Read more

In recent years, the growth of investor interest in sustainable investing has been remarkable. As that interest has grown, the response of corporations has evolved. Early on, companies usually allocated resources towards projects with positive impact ... Read more