Issue 51 of selfmanagedsuper features the annual SMSF roundtable the publication hosts allowing key industry figures to share their views on the proposed Division 296 tax, the relationship between advice and new fund establishments, the role of electronic assets, and the problem illegal early access of benefits continues to present. In addition regular contributors of the magazine address a number of important topics including how to access superannuation assets properly, the importance of addressing frailty risk when providing financial advice for SMSF members, and the flaws with the Compensation Scheme of Last Resort.

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.

Issue 48 of selfmanagedsuper revisits legacy pensions and analyses how the recently approved five-year amnesty granting superannuants the ability to exit these structures will impact the sector. It also examines the growing importance mental wellbeing is having on death benefit arrangements and the challenges it presents both now and into the future. In addition our regular contributors address topics such as all of the factors requiring consideration when looking to withdraw money from super, the degree to which a multiple-pension strategy can be advantageous, and the importance of putting an SMSF succession plan in place.

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.