An old actuarial certificate may be used to calculate a fund’s tax position if a new one is unobtainable where minimal change has taken place.

SMSF trustees can lodge their required TBAR more frequently than the soon-to-be mandated quarterly timeframe should it be beneficial to do so.

Budget pressures may head off any increase to the transfer balance cap with the government imposing a freeze to recoup some tax savings.

The ability to estimate a pension commencement value needs to be recognised given the new shorter TBAR timeframe taking effect from 1 July 2023.

Fairness is a criteria that needs to be observed when looking to allocate monies tied up in reserves across all members of an SMSF.

Trustees looking to split a pension payment will find superannuation laws have blocked that path, but commutation planning could resolve the issue.

Trustees considering commuting and restarting an income stream should cease the pension at the end of the financial year.