The notice of intent rules regarding personal deductible contributions require procedural revision to ensure superannuants are not unduly penalised.

The increase in LRBA safe harbour interest rates and the new negative gearing rules both have the potential to impact SMSFs.

To properly strengthen consumer protection measures, the real source of any threat needs to be identified and addressed properly.

The amendment made to the budget regarding testamentary trusts requires more details before the full impact of the move can be determined.

The government’s decision to ban the use of LRBAs to purchase residential property had a predictable feel to it ever since the FSI.

The suitability of having an SMSF invest in office property has recently been questioned, given the modified working practices of Australians.

Recent amendments to the Family Law Regulations have repercussions as to how the defining documents of an SMSF are drafted.

Contribution reserving strategies SMSF members like to use will not be marginalised by the introduction of the Payday Super rules.

Pre-death withdrawal strategies have significant implications for the distribution of death benefits upon the relevant member’s passing.