The distinction between the illegal early access of benefits and a loan to SMSF members is an important one to make.

The choice of trustee structure when establishing an SMSF has significant ramifications.

The possible introduction of the Division 296 tax has revived the importance of effective total super balance management.

The update to TR 2013/5 has several serious implications for SMSF trustees.

The result of the recent federal election has raised even more questions about the Division 296 tax.

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.

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.