SMSFs low on cash can borrow to make minimum pension payments, but should be looking at why there was a shortfall in the first place.

Charging a tax on legacy pension reserves appears to be based on incorrect assumptions about their source and has come without any explanation from government.

The minimum pension drawdown rate will remain at 2.5 per cent for another year as the government extends this COVID-19 relief measure for retirees.

Death benefits can be hard to turn off in a superannuation environment and may even become a burden for members who don’t want them.