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.

SMSF retirement phase interests have many compliance obligations for trustees to satisfy.

Recent changes to both the financial advice and superannuation rules will have a noticeable impact on the sector.

Taking advantage of the legacy pension amnesty may not necessarily be an automatic decision.

There is a wide range of guidance materials serving different purposes the regulator publishes for SMSF stakeholders.