The choice of trustee structure when establishing an SMSF has significant ramifications.

The possible introduction of the Division 296 tax has revived the importance of effective total super balance management.

The update to TR 2013/5 has several serious implications for SMSF trustees.

The result of the recent federal election has raised even more questions about the Division 296 tax.

Financial abuse has become an urgent issue in Australian society and particularly for the SMSF sector.

The recent Merchant case marked a significant event for SMSFs with many sector learnings.

Issue 49 of selfmanagedsuper tackles the problem of the illegal early access of retirement savings benefits and solutions that may be available to address the issue. It also analysis the Compensation Scheme of Last Resort and the very negative impact it will have on the financial advice industry if it continues to operate in its current form. Our regular contributors take a look at a variety of sector themes including whether trustees should take advantage of the legacy pension amnesty, the residency rules, and industry learnings from the Merchant case.

The sector continues to anticipate when the proposed changes to the central management and control test will be implemented.

One recent court case has proven to be a watershed moment for the SMSF sector.