How to formulate a robust succession plan. Read more

This paper examine what advice self-managed superannuation fund (SMSF) advisers can and cannot provide without 'stepping over the line' especially in providing taxation, financial product, or legal advice which they may not be permitted to p ... Read more

The recent case of Burgess v Burgess [2018] WASC 279 ('Burgess') continues a line of cases that consider the conflict that arises where a person acts as executor of a deceased estate while also receiving superannuation death benefits in their ... Read more

The next Federal election, according to our current Prime Minister Mr Scott Morrison, will be held in May 2019 and, if the Labor Government is elected, significant change is likely. Thus, a brief 'stock take' of what the superannuation landscape will ... Read more

If the Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018 (Bill) becomes law, an individual member's total superannuation balance (TSB) may be increased by their share of the outstanding balance of a limited recourse borrowing arrangement ... Read more

While there are a large number of cryptocurrencies in existence (currently over 1600), this article will focus on Bitcoin for simplicity. Our comments contained here may apply to other cryptocurrencies with the same characteristics as Bitcoin. Read more

We outline below the key superannuation changes announced in the Federal Budget 2018 on 8 May 2018. Some of the proposed changes will have a substantial impact on SMSFs if they are finalised as law. 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

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

The proposed $1.6 million superannuation balance cap will, if introduced, result in substantial changes from 1 July 2017 and is likely to generate significantly more tax on the payment of death benefits. Read more