The new superannuation legislation passed last month has changed the requirements for when an actuarial certificate is needed to claim tax-exempt pension income when the assets of an SMSF are not segregated, leaving uncertainty over the importance of these documents in the future, according to a sector technical specialist.

The superannuation legislation outlining the new rules governing the retirement savings framework in Australia has already been shown to contain a number of faults, a specialist lawyer has observed.

Advisers and their SMSF clients need to be mindful of the differences between an individual’s total super balance (TSB) and their general transfer balance cap (TBC) before formulating relevant strategies such as those centred on contributions, according to a specialist lawyer.

SMSF trustees are moving online more than ever to network with other trustees and advisers, check their asset allocation and learn more about investments, according to AMP Capital statistics.

Small business owners must be mindful of a future sale’s impact on the superannuation contributions caps that apply from 1 July 2017, a technical expert has warned.

The current issues relating to whether employers have or have not paid the superannuation guarantee (SG) and the alleged rorts that have developed may not be as clear as they seem.

SMSF Association head of policy Jordan George has been named a member of the University of Adelaide’s International Centre for Financial Services (ICFS) advisory board, replacing inaugural member Andrea Slattery.

The Australian Securities and Investments Commission (ASIC) has released its latest information sheet for accountants who provide services to SMSFs.

Accountants looking to create and add advisory services must put the right structure and systems in place to achieve long-term success.