One of the most contentious proposed changes to the superannuation system brought down in the 2016 federal budget was the $1.6 million transfer balance cap.

Vicki Stylianou details the framework in place to assist small business owners to address some of the common problems their enterprises face.

SMSFs have traditionally had low allocations to fixed income investments. But a growing search for capital stability and predictable income is set to increase SMSFs’ use of this asset class to build more defensive portfolios, Richard Murphy explains

Receiving poor service or becoming a victim of financial services product failure is something every SMSF member risks.

The proposed introduction of a lifetime cap for non-concessional superannuation contributions has given renewed relevance to the rules governing excess contributions refunds.

As the use of technology increases, reliance on electronic signatures and documents is becoming more common. Peter Townsend highlights elements of the law-making transition to paperless practices in this area are difficult.

The tax treatment of non-bank limited recourse borrowing arrangements has been clouded in recent times, but official guidelines on the subject have now been released

Breaching the in-house asset rules is a common trap SMSFs fall into. Tim Miller examines the parameters advisers and trustees need to know about in order to avoid this situation.