A new contribution to a fund entirely in pension phase has ECPI implications.

A particular set of SMSF compliance rules apply to transactions involving related parties.

The equalisation of member balances is gaining importance and contribution splitting is a pathway to achieving this outcome.

The specific rules governing contributions must be observed in order to channel money into SMSFs properly.

Accountants can play an important role for SMSF clients even if they are not licensed to provide financial advice.

An SMSF can only operate if it meets the definition of an Australian superannuation fund.

Multi-asset ETFs can provide more value for investors on several levels.

While the NALE rules on general expenses seem to now have been finalised, other aspects of this measure still remain problematic.

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.