SMSF members have finally been given an opportunity to eliminate legacy pensions.

Issue 47 of selfmanagedsuper features the publication’s annual SMSF roundtable where the thoughts of highly respected stakeholders were garnered as to a number of significant obstacles the sector is currently facing including the proposed Division 296 tax, the update to the pension rules under Tax Ruling 2013/5, and the common challenges auditors are facing. In addition our regular contributors address a range of topics including the intricacies of market valuations, maximising the tax position regarding disability benefit payments, and the rules governing related-party loans.

Issue 46 of selfmanagedsuper assesses the problems continuing to adversely affect legacy pensions. It also recognises the leadership role SMSFs have played within the superannuation industry to date and examines if it is sustainable. Also in this quarter our regular contributors cover such topics as the rules regarding early access of benefits, documentation requirements and a performance examination of active versus passive investment methodologies.

Issue 45 of selfmanagedsuper analyses the growing number of SMSF trustee disqualifications and the reasons behind them. It also garners industry responses to the discussion paper about the role of superannuation in providing retirement income. Topics covered by our regular contributors this quarter include the operation and impact of the proposed Division 296 tax, holding income protection insurance inside a fund, and a shift in the most prominent emerging market economies.

Issue 44 of selfmanagedsuper examines the reasons behind the declining number of SMSF auditors and the impact it will have on the sector, and reviews how the government has interacted with the sector during its consultation on proposed policies and legislation. Among the issues covered by our regular contributors are how to stay within the evolving contribution cap boundaries and the steps to use contribution splitting, ensuring an SMSF does not lose it status when trustees are based overseas, and the benefits of multi-asset ETFs in a portfolio.

Issue 43 of selfmanagedsuper examines the sector’s thoughts on the issues too big to ignore – the objective of superannuation, the $3 million earnings tax and NALE, by way of its annual roundtable discussion. Our regular contributors examine the creation of accurate financial accounts for an SMSF, the ATO’s concerns about property development, the need to pay member benefits in a timely manner and the impact of inflation and interest rate rises on LRBAs.

Issue 42 of selfmanagedsuper examines the current status of the non-arm’s-length expenditure rules along with a government proposal to make new changes to the franked dividend system that will have significant ramifications for the SMSF sector. Our regular contributors look at a range of topical issues, including the current areas of compliance focus for the ATO, industry concerns about the proposed $3 million super earnings tax and strategies for dealing with legacy pensions and holding risk insurance inside an SMSF.

Edition 41 of selfmanagedsuper explores the biggest issue currently dominating the SMSF sector – the government’s proposed $ 3 million soft cap on member balances. It also covers the other significant development for practitioners being the Quality of Advice Review and what might happen in response to it. Our regular contributors examine a range of topical issues including the solution put forward for the treatment of general expenses under the non-arm’s-length expenditure rules, the necessary reviews when clients enter retirement, and how to access member benefits legally.

Edition 40 of selfmanagedsuper covers the SMSF Service Provider Awards for 2022. Along with an analysis of the secret to success of the premier organisations as recognised by advisers it celebrates the 10th anniversary of this event – the inaugural ceremony to recognise excellence in the sector. Our regular contributors take a look at topics such as how to manage the final payments of a market-linked pension, when fund actions need to be documented, the impact of the next round of transfer balance cap indexation, and how recent amendments to superannuation law intersect with social services legislation.