Advisers should not view the capped fee of $300 for advice covering the early release of super benefits as being absolutely definitive for all client discussions on this topic, an SMSF Association board member has said.

Following the federal government’s coronavirus announcements, SMSF trustees are still waiting for details on how early access will apply to them.

A close reading of recent ATO comments about property development within an SMSF using an LRBA indicates it should be avoided at all costs.

The new rules regarding carry forward concessional contributions can augment contribution splitting strategies from the current financial year onwards.