The new rules that govern when a transition to retirement income stream (‘TRIS’) enters retirement phase give rise to a number of complex issues in the context of reversionary nominations... read more →
New APRA guidance confirms retirement for members who reach 60 and cease one of two jobs Introduction The Australian Prudential Regulation Authority (‘APRA’) has just updated its Superannuation Prudential Practice... read more →
We are pleased to announce that an existing self managed superannuation fund (‘SMSF’) with members over 55 years of age has been added to the recognised overseas pension scheme (‘ROPS’)... read more →
The compliance requirements for SMSFs are extremely stringent, and it is important for trustees to be acutely aware of their responsibilities. Of course, your accountant is there to help you... read more →
The compliance requirements for SMSFs at end of financial year are extremely stringent, and it is important for trustees to be acutely aware of their responsibilities. Of course, your accountant... read more →
Generally, a pension must be paid in cash. However, not every SMSF has ready cash to satisfy the minimum. Thus, it provides much needed flexibility when a pension can be... read more →
The ATO has recently released self managed superannuation fund determination SMSFD 2014/1. SMSFD 2014/1 builds on taxation ruling TR 2013/5 and SMSFD 2013/2 and provides some important insights regarding the... read more →
The end of the financial year is fast approaching. We now address some of the key items that should be considered in the lead up to 30 June 2014. DBA... read more →
Australian Retirement System No Longer 2nd Place in World According to the Mercer Global Pension Index 2010, Australia has fallen from second to fourth place in the world’s most efficient... read more →