News

Investments

Performance may be life-cycle driven

smsf performance

A deeper examination of SMSF underperformance may reveal it is caused in some cases by the life cycle of fund members rather than poor investments.

read more
Technology

Latest iteration of SuperMate launched

SuperMate SuperConcepts

The new-generation SuperMate has been launched by SuperConcepts, which has promised to offer compatibility with previous versions.

read more
ASIC

Disciplinary panels may address ASIC concerns

asic disciplinary panels

ASIC’s adviser-led disciplinary panels may be called upon to review trends in bad advice and provide input into deterrent measures.

read more
Superannuation

More work needed to close super gap

ASFA superannuation gap women

Closing the 23 per cent gap between women and men’s superannuation has been too slow, with ASFA calling for committed strategies to reduce inequality.

read more
Superannuation, Tax

Deed change deductions not equal

SMSF deed deductions

Tax deductions for a change to an SMSF trust deed are based on the impact on the operation of the fund and so not applied across the board.

read more
Contributions

Shift super caps from annual to lifetime

lifetime superannuation caps

Superannuation contribution caps should be shifted from an annual to lifetime basis to better recognise contribution patterns and reduce costs and complexity.

read more
Pensions

Accumulation-phase death benefit fix possible

accumulation death benefit

An SMSF expert has provided solutions to ensure a death benefit paid during the accumulation phase is not excessively impacted by tax.

read more
ATO, Tax

Deductibility of LRBA costs limited

SMSF LRBA deductions

Limits apply to the tax deductibility of expenses related to setting up an LRBA, with the ATO viewing legal advice as outside the deduction provisions.

read more
ATO

ATO performance calculation change welcomed

ATO SMSF performance

The ATO’s decision to alter its SMSF investment performance calculation method to align with that used by APRA-regulated funds has been welcomed by the SMSF Association.

read more
Documentation

Conflicting documents risk avoidable

SMSF documents conflict

Corporate trustee SMSFs need to ensure there are no conflicting statements in the trust deed and company constitution to avoid issues.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.