The SMSF sector continues to take the lead on many retirement savings issues.

A significant number of factors must be considered to ensure the proper preparation of SMSF financial statements.

Death benefits are yet another aspect of superannuation the proposed $3 million soft cap will significantly affect.

There are some very valid reasons for the ATO’s increased compliance focus on SMSFs investing in property developments.

Issues such as high inflation and rising interest rates have significant consequences for SMSFs.

There is a mechanism allowing business owners to create a sizable super balance upon the sale of their personal entity.

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.

Edition 41 of selfmanagedsuper explores the biggest issue currently dominating the SMSF sector – the government’s proposed $ 3 million soft cap on member balances. It also covers the other significant development for practitioners being the Quality of Advice Review and what might happen in response to it. Our regular contributors examine a range of topical issues including the solution put forward for the treatment of general expenses under the non-arm’s-length expenditure rules, the necessary reviews when clients enter retirement, and how to access member benefits legally.

Edition 40 of selfmanagedsuper covers the SMSF Service Provider Awards for 2022. Along with an analysis of the secret to success of the premier organisations as recognised by advisers it celebrates the 10th anniversary of this event – the inaugural ceremony to recognise excellence in the sector. Our regular contributors take a look at topics such as how to manage the final payments of a market-linked pension, when fund actions need to be documented, the impact of the next round of transfer balance cap indexation, and how recent amendments to superannuation law intersect with social services legislation.