While the annual superannuation contribution caps will not change in 2025/26, indexation of the general TBC means there may be a number of key planning considerations and opportunities for clients in both the remainder of 2024/25 and into 2025/26. Read more

Lifetime income streams, such as a lifetime annuity, can provide an important benefit to a portfolio, in that they can help address the issue of longevity risk. Read more

Regulatory and stakeholder demands are driving superannuation funds to evaluate their operating models, with a focus on improving efficiency, preparing for potential mergers and scaling in a sustainable fashion. Read more

Growing risks in trustee discretion and conflicts of interest are continuously seen for self-managed superannuation funds (SMSFs) and estate dispute trends, with advisers needing to become increasingly wary of changing litigation risks to protect assets ... Read more

The ability to carry forward unused annual concessional contribution (CC) cap amounts since 2018/19 provides some welcome financial planning opportunities, especially in the current environment where the annual CC cap is historically very low. Read more

At the end of 2021, the market for non-fungible tokens or NFTs was estimated to reach a staggering US$41 billion, and some say this amount is understated! It begs the questions, what exactly are NFTs and are SMSFs allowed to invest in them? Read more

How to formulate a robust succession plan. Read more

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