Transition-to-retirement pension strategies have been significantly disrupted by this year’s proposed budget changes. 

A few new ATO rulings and determinations should encourage SMSF members to review their pension arrangements to see if a multiple pension strategy is more prudent, writes Tim Miller.

Related-party loans continue to be the most significant compliance issue for SMSFs. Tim Miller outlines regulations funds need to consider to ensure they do not fall foul of the current rules.

Decisions regarding pensions and the assets supporting them can have significant capital gains tax implications, writes Tim Miller.

While a lot of attention is given to acquiring an SMSF property via a limited recourse borrowing arrangement, there are many other ways to achieve this goal. Tim Miller looks at some alternative approaches trustees can use to make a property purchase.