Spouse contribution splitting strategies can be useful for couples, but their impact is not immediate and can take several years to be seen.

The ATO’s limited ability to use its discretion to disregard non-concessional contributions made in error has new found significance.

Advisers and trustees need awareness of situations where it may not be possible to amend an NOI regarding a personal deductible contribution.

The bill containing the measure to reduce the qualification age for downsizer contributions is one step closer to being passed into law.