The transfer balance cap has emphasised the advantageous nature of a contribution splitting strategy between spouses, Anne-Marie Esler writes.

Tim Miller looks at the merits of claiming future service period tax deductions when an SMSF member suffers ill health or passes away.

Graeme Colley assesses the potential benefits and drawbacks of the proposal to increase the maximum number of members in an SMSF from four to six.

The ability to make superannuation contributions for those over 65 selling their principal abode was one of two budget measures the federal government announced in 2017. Rob Lavery explains how the legislation works and highlights some lesser-known aspects that can be very useful.

SMSF trustees considering setting up two funds to manage their transfer balance cap obligations were initially warned the ATO would view this as a tax avoidance move.

Estate planning advice can be a windfall for practitioners, but it does not come without significant risk. Grant Abbott illustrates what can go wrong if all the necessary elements are not included.

The First Home Super Saver Scheme is a mechanism that was handed down in the 2017 federal budget to help address the housing affordability problem for younger Australians. Rob Lavery examines how the scheme works and how effective a strategy it can be.

The change in rules governing transition-to-retirement income streams has made these arrangements more versatile for trustees, writes Tim Miller.