Those with long memories will recall pre-16 February 1990 rollover balances.

As we’ve entered a new calendar year, it may be helpful to consider what changes might be on the horizon over the next while.

Disputed death benefits in superannuation, and in particular in SMSFs, unsurprisingly continue to arise.

Is the 15 per cent tax on the earnings from assets of more than $1.6 million a concessional rate of tax? You would have to go a long way to find someone who disagrees with this perception.

Every now and then a news story becomes so ubiquitous that whenever I see it mentioned I either ignore it or mentally switch off. On occasion I take even more drastic action, like muting the TV or changing to another channel, while a new angle on the story is thrashed out.