The trust deed is more important than any rules of law with regard to binding death benefit nominations that are not constrained by a set time frame.

Six-member SMSFs remain more of a topic of discussion than a superannuation vehicle for families.

Appointing an enduring power of attorney to satisfy legal obligations may not always be the best solution for SMSF trustees relocating overseas.

An SMSF wind-up is only compulsory in one situation, even though some trustee circumstances may appear to dictate this course of action is necessary.

SMSF wind-ups require a significant period of time to be allocated to them to allow for actions such as the disposal of fund assets.

New draft co-contribution regulations for low-income earners have been released and include minor changes to previously released regulations that are due to expire.