Although the Federal Budget did not bring in any noteworthy superannuation changes except for the extension of the halved minimum drawdown rates, recent changes relating to the work test and contribution rules have been quite significant, especially ... Read more

As many advisers do not provide advice on managing total and permanent disablement (TPD) payments on a frequent basis, this paper provides a refresher to help them ensure their knowledge is up to date. Further, it explores lump sum payments, income ... Read more

One of the most significant measures announced in the May 2021 federal budget was the proposed exemption from the work test. How does the work test apply now, and what is expected to change? Read more

The general transfer balance cap (GTBC) was introduced from 1 July 2017 and is a cap on the how much can be transferred to a retirement phase pension for a member. The cap ultimately restricts the entitlement an individual has to receive a tax exemption ... Read more

With the financial year-end fast approaching, there is still time to take advantage of the various superannuation contribution strategies and concessions that are available. This paper comprises a brief summary of these strategies and concessions. Read more

Legislation has passed allowing employees with multiple employers to opt out of receiving superannuation guarantee payments to avoid unintentionally breaching their concessional contributions cap. This paper examines how to avoid exceeding your annual ... 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

A spate of changes over the past several years has impacted self-managed superannuation funds (SMSFs) with increasingly onerous responsibilities. As a result, investors seem to be taking a closer look at the possibility of transitioning from their existing ... Read more

I love an election, particularly a federal one - it's the quintessential characteristic of democracy in action (provided there's no undue influence from foreign governments). It's also a great opportunity to sample the local school's sausage sizzle ... 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