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

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

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

Today, SMSFs control $600 billion in assets. That's one third of all superannuation money invested in Australia, making them the largest and fasted growing segment in Australia's super industry. Read more

It's now been several months since Scott Morrison handed down his first Federal Budget on 3 May 2016, with significant proposed changes to the superannuation system. Read more

According to the Australian Tax Office's (ATO) latest data, SMSFs have generally had very little exposure to overseas assets. This could be viewed as contradictory to the fundamental principles of diversification and could also be more reflective ... Read more

Greater scrutiny on retirement income was a cornerstone of the Financial System Inquiry, and the different theories about how to solve the issue have divided institutions, advisers and researchers. Alex Burke investigates whether there's a way to ... Read more

Many Australians choose self-managed super funds (SMSFs) because of the extra control and flexibility an SMSF can give them in saving for their retirement. That extra control doesn't just relate to the types of investments they choose, but also ... Read more

Discussions of sequence or series risk regularly appear in the specialist financial media, and are increasingly appearing in the general press. In simple terms, fear of sequence risk drives investors to take equity and risky asset exposures out of their ... Read more

Life expectancy is a statistical indication of how long a person may live as opposed to an estimate of how long they will live. It is typically based on their year of birth, current age and gender. The most commonly used measure of life expectancy is ... Read more