The ability to refund excess superannuation contributions has been a welcome development for individuals. Jemma Sanderson examines the rules that must be followed to ensure the process is performed correctly.

Geographical borders are becoming less of a hurdle in regard to employment and travel. Grant Abbott looks at some of the rules dictating the treatment of superannuation while an individual is situated overseas.

Grant Abbott concludes his four-part series on the compliance issues and benefits of using reserves in an SMSF.

Re-contribution strategies can reduce the tax liability of an SMSF and its beneficiaries as well as allow members to qualify for Centrelink benefits. Karen Dezdjek illustrates how.

Women still lag men when it comes to retirement savings, but Olivia Long says there is reason to be optimistic this situation may finally change.

Many people establish an SMSF for greater control over their retirement savings. But Peter Burgess details another powerful reason for running one’s own superannuation fund.

Using SMSF reserves remains a very effective strategy for trustees. In recognition of this, Grant Abbott has extended his examination of reserves to include two further parts.

A few new ATO rulings and determinations should encourage SMSF members to review their pension arrangements to see if a multiple pension strategy is more prudent, writes Tim Miller.

A variety of superannuation reserves have been used for a significant period of time. This second instalment of a two-part feature sees Grant Abbott examine how they work and the value they can add to SMSFs.