The best-laid SMSF estate plans can unravel if the courts invoke the notional estate mechanism. Caroline Harley examines a recent legal case highlighting this set of circumstances.

The effect of the new superannuation legislation on transition-to-retirement income streams is more significant than first thought. Daniel Butler and Gary Chau analyse what the framework changes mean for these strategies.

Having a defined benefit pension within an SMSF has been problematic for some time, but the introduction of the transfer balance cap means the situation is now even worse, writes Tim Miller.

Advising SMSF clients can be rewarding but also disastrous if not carried out properly. Grant Abbott details five crucial steps for advisers to follow to avoid the common pitfalls.