Industry analysis has shown the initiative to allow people to access their superannuation early as a COVID-19 financial hardship measure was a success.

The preserved nature of superannuation benefits creates planning opportunities for members receiving a split from their former spouse.

SMSF trustees need to be careful and aware of a number of contractual factors before they enter into a contract.

Unadjusted salary sacrifice amounts could result in breaches of the concessional contribution cap due to the recent increase to the SG.

Research conducted earlier this year has indicated SMSF trustees who established their funds between 2020 and 2022 are strategic in their approach.

SMSF trustees may need to reconsider whether to include children in their super fund in light of the impending abolition of the $450 threshold.

New SMSF establishments instigated by younger trustees during the COVID-19 pandemic period have driven an uptick in the total number of funds.