Investments in structures such as unit trusts add an additional layer of complexity and should be approached with caution.

Knowing if a person is an employee or contractor will determine their contributions status.

Analysis indicating whether active or passive investing delivered better returns in 2023.

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.

The increase in SMSF trustee disqualifications is being driven by certain recognisable circumstances.

Key stakeholders react to Treasury’s discussion paper regarding the role of superannuation in retirement.

The different political party attitudes towards the sector were displayed at this year’s SMSF Association National Conference.

Strategic consideration has to be given to the increase in contributions caps to take effect in the 2024/25 income year.

In preparation for the Division 296 tax it is critical for practitioners to know how the liability will be calculated.