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.

Key industry stake holders share their views on some of the hottest superannuation topics during the annual SMSF roundtable.

The rules governing minimum pension payment obligations have significantly changed.

SMSF asset valuations are in the spotlight right now and are likely to come under even greater scrutiny in the coming years.

A review of Bill Shorten’s time as financial services minister in light of his parliamentary departure.

The tax treatment of disability benefits from an SMSF is very important in delivering the most optimal member outcomes.

Despite recent developments regarding the NALI rules further examination of these provisions is needed.

Blended families are becoming increasingly common and must be carefully considered for estate planning purposes.

The proposed Division 296 tax provides trustees an opportunity to examine the key elements of their SMSFs.