SMSF reporting obligations are currently in the main required annually or quarterly. SuperConcepts technical and strategic services executive manager Philip La Greca explains why more frequent reporting adds value and may be introduced to the sector in the future.

Portfolio construction priorities change when individuals enter retirement. Richard Dinham, head of retirement income at Fidelity International, examines some investment strategies that may be more suitable for people in this stage of their lives.

SMSFs holding property and entering into associated building contracts may well be unknowingly in contravention of the superannuation rules. Dan Butler, director at DBA Lawyers and Bryce Figot, special counsel at DBA Lawyers, explain how this could happen.

Superannuation often plays a significant role when a person dies. In the final installment of this two-part series, Jemma Sanderson, director at Cooper Partners, highlights certain actions that can be taken to ensure death benefits are passed on to the right people.

Including children in death benefit allocations is not straightforward. Julie Steed, senior technical services manager at Australian Executor Trustees, identifies the complexities regarding child death benefit pensions.

There is no restriction to the number of pensions that can be commenced and supported within an SMSF. Tim Miller, education manager at SuperGuardian, argues the case for employing a multiple-pension strategy.

The SuperStream system will soon incorporate SMSFs and has many intricacies of which the sector needs to be aware.

The ATO’s recently released Law Companion Ruling 2021/2 has stipulated the its position regarding non-arm’s length expenditure and contains some unexpected elements.