The total superannuation balance component of the government’s 2017 super reforms and its impact on the activities one can undertake in their fund.

Tim Miller looks at the merits of claiming future service period tax deductions when an SMSF member suffers ill health or passes away.

The change in rules governing transition-to-retirement income streams has made these arrangements more versatile for trustees, writes Tim Miller.

The ability to make non-concessional contributions is now inextricably linked to a member’s total super balance.

SMSF balances are made up of taxable and non-taxable components. Understanding the workings of these elements can open the way to employ more prudent strategies, writes Tim Miller.

The super reforms have changed the treatment of transition-to-retirement income streams. Tim Miller looks at the potential positive and negative effects of the new rules.

The new super rules have advisers questioning if it is still prudent to hold insurance inside an SMSF. Tim Miller analyses some advantages of such a strategy that make it worthy of consideration.

Having a defined benefit pension within an SMSF has been problematic for some time, but the introduction of the transfer balance cap means the situation is now even worse, writes Tim Miller.